2017 (2) TMI 205

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.... Mathew: M/s Movilex Irrigation Ltd has filed this appeal against order-in-appeal no. PIII/283/2003 dated 22nd December 2003 of Commissioner of Central Excise (Appeals), Pune-III upholding the rejection of their claim for refund of Rs. 2,59,431/- sought for as duty paid in excess on clearances effected by them from 1st September 1996 to 31st August 1997. The amount in dispute pertains to 'equaliz....

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....dentical proportion for transfer from factory to depot. The certificate issued by Chartered Accountant was held to be unacceptable as it did not attest to the rate arrived at as 'equalized freight'. 3. None appeared for appellant. We have heard the Learned Authorized Representative who reiterated the contents of the impugned order. 4. The appellant has paid duties of central excise on the amount....