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2015 (9) TMI 1607 - AT - Central ExciseRefund of excess duty paid - Held that: - the classification or valuation is not being contested by the assessee. It was just the case that due to ignorance/oversight, the appellant failed to claim the benefit of a notification which exempts the impugned goods from payment of duty in excess of 7.5% ad valorem - Delhi High Court in the case of Aman Medical Products Ltd. v. CC, Delhi [2009 (9) TMI 41 - DELHI HIGH COURT] held that when higher duties paid by inadvertence without taking benefit of a notification due to ignorance, refund claim can be filed subsequently without challenging the assessment order - appellant entitled to claim the refund without challenging the assessment. The refund claim should be considered on merit - If the refund is found to be admissible, it should be granted to the appellant only if the appellant discharges the burden of establishing that it had not passed on the burden to any person - appeal allowed by way of remand.
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