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2014 (3) TMI 823 - CESTAT NEW DELHIRecovery of refund already granted - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - Assessee paid in excess in the first place and taken credit of the same and subsequently utilised - Benefit of Notification No. 56/2002-C.E., dated 14-11-2002 - Held that:- burden to prove the allegation of overvaluation is clearly on the department. Mere non-receipt of money from the buyer partly or fully cannot be the basis to conclude overvaluation. We have not been shown any other evidence in support of their overvaluation. The records do not indicate that the merchant exporter has been paid any rebate - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie we do not find any merit in the order for recovery of allegedly excess paid refund and imposition of penalty - Decided in favour of assessee.
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