2022 (9) TMI 795

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....thorized Representative) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant have mistakenly paid excise duty for which they sought refund from the sanctioning authority. The refund was rejected and was upheld on the ground that the documents were not submitted. Therefore, the present appeal was filed by the appellant. 2. Shri. Vinay Kansara, Learned....

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....arned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. There is no dispute that the appellant has paid excess duty due to mistake such as double payment of duty, addition of duty against the cancelled invoice and wrong mentioned of amount in the inv....