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2016 (1) TMI 842 - CESTAT MUMBAIEntitlement to Refund claim denied - whether the duty has been paid twice on the scrap and if so whether the appellant is entitled to the refund claim or not? - Held that:- On the one hand the appellant is stating that the scrap only came back from job workers premises; that the enclosed invoices indicating that the removal has taken place under the assessee’s own premises. The commissioner also observed that the appellant has admitted to have indulged in fabrication of invoice by showing thereon imaginary road tempo no., imaginary quantity/assessable value/ duty on scrap etc. After considering the facts and circumstances and after going through the impugned order passed by the Commissioner (Appeals), no infirmity in the impugned order. - Decided against assessee
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