2016 (10) TMI 456

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.... Shri S.V. Nair, Superintendent (AR), for respondent ORDER These two appeals are directed against order-in-appeal No. 796 & 797/M-II/2006 dated 20.12.2006. 2. Since both the appeals raise the very same question, we dispose them by a common order. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding the refund claimed by the appellant before ....

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..... 5. We find that the Tribunal by an order dated 12.5.2005 has held in favour of the appellant that additional duty recovered was paid from time to time on their own and no payment of duty was required to be done.  Based upon such a decision in their favour, the appellant filed the refund claims. 6. As regards the refund claim for the period April 1994 to September 1996, we find that th....

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.... had produced Chartered Accountant's certificate before the lower authorities.  The said C.A. certificate clearly states that the amounts were paid by the appellant from their own funds and have not been recovered from anyone.  The said Chartered Accountant has clearly recorded how he has come to the conclusion, which states that he has perused the relevant records and then came to a con....