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2014 (4) TMI 181 - AT - Central ExciseDenial of refund claim - whether the appellant herein is eligible for refund of the so-called excess duty paid by M/s. Nirman Pharma - Held that:- M/s. Nirman Pharma has assessed the Physician’s Samples cleared by them and the said assessment of duty liability is discharged by M/s. Nirman Pharma as a manufacturer of excisable goods. In my view, the assessment which is not challenged by manufacturer after discharge of Central Excise duty cannot be challenged by the recipient of such products. Undoubtedly the appellant could have claimed refund of the amount of excess Central Excise Duty paid by M/s. Nirman Pharma provided the said Nirman Pharma had contested the duty liability under Section 4A of the Central Excise Act, 1944, on Physicians Samples, before the lower authority. I find that the impugned orders of the lower authorities rejecting the refund claims though on different reasons, needs to be upheld - Decided against assessee.
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