2019 (10) TMI 162

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....he Appellant Shri. B. Balamurugan, Authorized Representative for the Respondent ORDER The issue involved in all these three appeals being the same, they are heard together and disposed of by this common order. 2.1 Brief facts are that the appellants filed refund claim towards Excise Duty paid on petroleum products cleared to customers at the rate fixed between the parties. The appellants have ....

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....n of the Hon'ble Apex Court in Commissioner of Central Excise, Madras Vs. M/s. Addison & Co. Ltd. reported in 2016 (339) E.L.T. 177 (S.C.) upheld the rejection of the refund claims. The details of the refund claim in the appeals as well as the periods of dispute are given as under : Appeal No. Order-in-Appeal No. & Dt. Period of dispute Amount of Refund claim E/41753/2018 170/2018 (CTA-....

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....f of the respondent supported the findings in the impugned order. He much emphasized on the discussion made by the Commissioner (Appeals) referring to the decision of the Hon'ble Apex Court in the case of M/s. Addison & Co. Ltd. (supra) and submitted that the facts are similar, wherein the credit notes were issued to the buyer for the higher rate of duty paid by the assessee. The Hon'ble Apex Cour....