Appellants Entitled to Refund for Excess Excise Duty Paid; Lower Authority's Order Incorrectly Overturned by First Appellate Authority.

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....Refund of excise duty - the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. - The order of the lower authority sanctioning the refunds was correct and it was incorrectly set aside by the first appellate authority - AT....