2004 (2) TMI 138

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....sed by the Commissioner (A), who confirmed the order of the Asstt. Commissioner rejecting the appellant's refund claim for Rs. 43,455/- out of the total claim of Rs. 72,000/-. The aforesaid amount was paid under the scheme of compounded levy towards discharge of duty liability for the months Sept. 95 to Nov. 95. The payment was made on TR6 challans dated 22-8-95, 28-9-95 and 14-11-96. On account o....

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.... for grant of refund in case there is a change in the rate of duty consequent to which the sum payable happens to be in excess of the revised duty liability. 5. I have considered the rival submissions. It seems that, the most fundamental thing that is missed out is the fact that provisions of Section 11B are applicable for claiming refund of duty. The duty has to be with reference to the excisa....