Appellant's Refund for Excess Excise Duty Approved; Unjust Rejection Overturned with Chartered Accountant's Certification.

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....Refund of excess paid excise duty - It is clear from these documents that the appellant has not claimed rebate on these invoices. They have also furnished the Certificate from their Chartered Accountant to show that the rebate has not been claimed on these invoices. - The rejection of refund is unjustified - AT....