2017 (5) TMI 1241

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.... The dispute in this appeal against the order-in-appeal SB(132) MV/2010 dated 18^th November 2010 centres around a claim for refund of Rs. 80,810/- which had apparently been paid by mistake in computation of rate of duty at 8% instead of 4% consequent upon exceeding of turnover of Rs. 1.5 crores, being the threshold exemption limit for small-scale industries as per notification no.5/2006-CE, and ....

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....on the failure of the chartered accountant to include the invoice numbers in the certificate. It is further contended that the appeal of Revenue against the order of the original authority was based on the disinclination to acknowledge credit notes as a proper document for acknowledgement of dues. 4. None appeared for the appellant. Heard the Learned Authorised Representative who urged that the....

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....ance is placed upon the decision of the Tribunal in Commissioner of Central Excise, Ludhiana v. Oriental Textile Processing Co. (P) Ltd [2012 (276) ELT 257 (Tri-Del)]. 7. That the appellant had paid duty at the higher rate is not in dispute. The sole ground for refusing the transfer of the claimed amount to the appellant is the finding that the applicant had not discharged its obligation to est....