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2018 (4) TMI 1031 - BOMBAY HIGH COURTRefund of excess duty paid - duty paid under protest - time limitation - Section 11B of the Central Excise Act - whether the appellant was entitled to refund of excise duty paid from 1st April, 1989 to the end of February, 1994? Held that: - No doubt, if the appellant claims refund under Section 11B of the Central Excise Act, the burden to establish such claim shall be upon the appellant, who has to lead evidence to the satisfaction of the authorities concern for refund of the amount - However, If the authority feels that certain relevant material can be called from the assessee which shall have the bearing on the controversy involved, such an opportunity has to be provided to the assessee, otherwise the order may suffer from the breach of principles of natural justice The matter is required to be remanded to the Joint Commissioner, Central Excise to decide the controversy afresh by permitting the assessee to produce on record the other documents having bearing on the issue involved in the present case by setting aside the orders passed by the authorities below - appeal allowed by way of remand.
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