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2015 (5) TMI 1145 - CESTAT NEW DELHIRefund of excess excise duty paid - case of Revenue is that verification of duty paid documents at the consignee’s end, is required to be done under Rules 3 and 4 of the Cenvat Credit Rules - Held that: - Claim of refund on account of excess payment of duty, can only be verified from the Cenvat records maintained at the consignee’s end. Thus, findings in the impugned order regarding admissibility of the refund claim, subject to non-availment of Cenvat credit at the consignee’s end, is in conformity with law - it is observed that the verification of Cenvat credit records will reveal the position whether the duty burden has been passed on or not. Therefore, the original authority is directed to verify the relevant records to arrive at the conclusion whether the excess amount of excise duty paid by the respondent has been taken by the recipient, as Cenvat credit - Appeal allowed by wya of remand.
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