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2010 (2) TMI 1034 - AT - Central ExciseRefund claim - rejection on the ground that refund claim contrary to assessment order is not maintainable without the order of assessment having been modified in appeal - whether the appellant having made the payment twice is entitled for the refund of excess duty paid without challenging the assessment or not? - Held that: - it is a case of double payment made by the appellant and as per the provisions of Central Excise Laws every clearance has the assessment and while making double duty payment, it is the duty of the Central Excise officers to examine the case and pass the proper order - The appeal under Section 35 ibid is preferable to Commissioner (Appeals) against order/decision by subordinate Central Excise officer. It is difficult to envisage that the said provision of law provides for an appeal against self-assessment - refund allowed - decided in favor of appellant.
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