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2018 (11) TMI 566

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.... Commissioner (AR), for the Respondent. ORDER [Order]. - This appeal is directed against Order-in-Appeal No. PUN-EXCUS-001-APP-200/17-18, dated 20-7-2017 passed by the Commissioner of Central Excise (Appeals), Pune-1. 2. Heard both the sides and perused the records. 3. The issue for consideration is whether the appellant is entitled for refund of an amount of Rs. 1,17,420/- on the gr....

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....y paid the excise duty amounting to Rs. 1,17,420/- (Rupees One lac seventeen thousand four hundred and twenty only) against excise invoice number "APUNEEXP/13-14/29, dated 3-3-2014" in the month of March 2014. The said invoice was inadvertently included in monthly working and excise returns filed for the Month of March, 2014. In this regard, this is certified that the said invoice was not issued ....