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2010 (7) TMI 735 - KARNATAKA HIGH COURTRefund - excess duty paid - assessee paid the duty at the rate of 16% as against 8% - customer has not paid his excess duty to the assessee, he relied on a debit note raised by the customer in his name - Held that:- customer is not claiming refund, when he has raised a debit note, when he refuses to pay excess duty claimed, the only inference to be drawn is that the assessee has not received that excess duty which he has paid to the department, in which event, the department is bound to refund to the assessee the excess duty calculated which is not in dispute, finding of the Tribunal is sound and just and does not call for interference, substantial question of law raised is answered in favour of the assessee and against the revenue, appeal dismissed.
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