2017 (2) TMI 530

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....eddy, Assistant Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against rejection of refund claim. 2. The appellants are engaged in the manufacture of electrical transformers and are registered with the central excise department. The Transformers were being cleared to institutional consumers namely M/s Andhra Pradesh State Power Distribu....

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....was paid in excess by them against the transformers cleared during the period February 2013 to June 2013. The appellants were issued a show cause notice proposing to reject the refund claim stating the reason that the appellants have not resorted to provisional assessment. After due process of law the original authority rejected the refund claim and the appellants filed appeal before the Commissio....

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....f refund on this ground is highly hard on them. 4. On behalf of the department, the Ld. AR Sh. P.S. Reddy reiterated the findings in the impugned order. He relied upon the decision in CCE, Bhopal Vs Telsa Transformers Ltd, [2013 (293) ELT 252 (Tri-Del)] argued that without provisional assessment the appellant cannot be granted the refund. 5. I have heard the rival submissions made before me.....