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2015 (11) TMI 360 - AT - Central ExciseDenial of refund claim - payment of excess duty - held that:- The period extended for supply of its remaining quantity was also lapsed. Therefore as against 61,000 quintals the respondent could clear 17,329 quintals, hence excise duty paid by the respondent is in excess to what was payable and refund for an amount of ₹ 37,12,051/- arises. Refund was rejected by the Adjudicating authority only on the ground E.R.1 return shows clearance of quantity of 61,000 quintals and accordingly whatever duty was paid was correct and no refund arises. I find that superintendent (Appeals) has conducted verification of the records by visiting factory of the respondent and from his report it is found that on verification of RG 1 register, invoices, etc. it was established that against 61,000 quintals for which duty was paid, only quantity of 17329 quintals were cleared and even no further production has taken place. With this undisputed facts, it is clear that the respondent has paid excess duty and they were legally entitle for refund. - Decided against Revenue.
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