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2016 (11) TMI 262 - CESTAT MUMBAIRejection of Refund claim - Held that: - the issue is regarding the refund of an amount arising out of favourable decision from the Apex Court in respect of very same assessee - It can be seen from the reproduced findings of the first appellate authority that he has followed the law as is settled by the higher judicial forum. On such a factual finding, in the grounds of appeal, it is seen that the revenue in not contradicting the findings in any manner. In our considered view, the assessee herein has produced the C.A. Certificate which indicates that the incident of duty in this case has been borne by the assessee. The said certificate is not contested by the revenue nor any contrary evidence is brought on record to disbelieve the certificate - in the facts and circumstances of this case, the impugned order is correct and legal and does not suffer from any infirmity - appeal disposed off - decided against appellant.
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