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2015 (5) TMI 1070 - AT - Central ExciseRefund claim - excess Central Excuse duty paid - error in preparation of invoice - the decision in the case of Commissioner of Central Excise Kolkata vs Oriental Textiles Processing Co. Pvt. Ltd [2012 (5) TMI 247 - CESTAT, NEW DELHI] referred - Held that: - upon proper scrutiny and analysis of the refund application, the Original Authority has sanctioned the refund in favor of the appellant. The findings of the Original Authority proves beyond any shadow of doubt that the excess central excise by the appellant incorrectly has been entirely borne by it and has not been transferred to the buyer or any other person - denial of the refund benefit and transferring the amount to the consumer welfare fund is not in conformity with the statutory provisions. The issue in the case of Oriental Textile is entirely different and is not applicable to the present case - appeal allowed - refund allowed - decided in favor of appellant.
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