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2011 (3) TMI 516 - AT - Central ExciseRefund claim - Captive consumption - Assessee were purchasing the pumps and were manufacturing the Diesel Oil Engines themselves - the appellants were using the said Diesel Oil Engines captively for further manufacture of Centrifugal Pump Sets, Revenue entertained a view that the same were exempted under Notification No.4/97 - As such the appellant was required to pay 8% of the amount of the final product Centrifugal Pump Sets, in terms of the provisions of Rule 57CC - As such, having accepted the appellant's contention, it cannot be said that the entire amount of 8% debited by them, has to be refunded - It is the amount extra paid by them than the duty required to be paid, which only is to be refunded to them - Hence, no merits in the present appeal - The same is accordingly rejected.
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