2015 (5) TMI 1070

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....RDER Per S. K. Mohanty: Brief facts of 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 g....

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....nd the verification report furnished by the Range 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 reporte....

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....n report as discussed above has verified that the buyer 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 verifica....