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2016 (2) TMI 1002 - CESTAT MUMBAIRefund - Clerical mistake - Held that: - Despite such mistake, which has been admitted by the appellant, if all the documents such as purchase order /invoices/ER-1 returns/debit notes and treatment given in the books of account are verified, it can be clearly establish, whether the appellant have paid the excess duty. On this basis if it is proved that the appellant have paid excess duty for which debit note was issued by the customer to the appellant, then appellant is prima facie entitle for the refund claim - The adjudicating authority shall carry out proper verification of all the documents to find out whether the appellant have paid excess duty in respect of the goods cleared by them and on that basis refund should be reprocessed in accordance with law - Appeal allowed by way of remand.
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