2006 (12) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellants claimed refund for the excess duty paid during Mach 2003 by mistake. The customer did not pay the higher duty which had been discharged by the assessee in their invoices. They claimed refund on the ground that they are not liable to pay the excess duty. This is a case where there was no issue of Credit Note by the assessee. However, the Commissioner (Appeals) has noted that the assessee ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Larger Bench judgment, by this Bench in the case of CCE (Appeals), Tirupati v. Audithiya Minerals Ltd. - 2006 (199) E.L.T. 868 (Tri.-Bang.); CCE, Guntur v. Triveni Glass Ltd. - Final Order No. 1412/2005 dated 16-8-2005 Reference is made to Delhi Bench's order in SPBL Limited v. CCE, Jaipur- 2006 (193) E.L.T. 594 (Tri.-Del.), A.K. Spintex Limited v. CCE, Jaipur - 2005 (192) E.L.T. 746 (Tri.-Del....