2015 (5) TMI 1070

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the case are that the appellant is engaged in the manufacture of Saw Pipes Our ng the disputed period, the appellant had filed a refund claim of Rs. 4,04,231/- on the ground that due to error in preparation of invoice excess Central Excuse duty was paid on supply of goods to its buyer M/s SC DUI Surana. However, the said buyer had settled the price of goods as per the purchase orders dated 05.10....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ange Officer. He further submits that the impugned order is not legal and propel office, without the issue involved in the case, the Ld. Commissioner (Appeals) has denied the refund benefit by solely placing reliance on the decision of the Tribunal in the case of Commissioner oi Central Excise Kolkata vs Oriental Textiles Processing Co. Pvt. Ltd reported in 2012 (276) ELT 257 (Tri. Del). 4. Oppos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M/s Surana has issued a certificate dated 24.02.2012 certifying that they have not paid the excess Central Excise duty and the value charged by the manufacturer vide the invoiced as referred above and issued a Debit Note dated 24.02.2012 against the party for the duty as claimed by the party. Further, Range officer has also submitted verification report vide hi letter dated 10.01.2013 regarding cr....