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2016 (5) TMI 940 - AT - Central ExciseRefund claim - made by debit entry in their RG-23A Pt. I - Duty deposited under protest - Held that:- the Revenue has nowhere given any details as to how the decisions relied upon by the Commissioner (Appeals), which involve the same legal issue, are not applicable to the facts of the case. As regards the Tribunal decision in the case of CCE, Aurangabad vs. BCL Forgings Ltd. [2005 (7) TMI 231 - CESTAT, MUMBAI], which stands relied upon by Commissioner (Appeals), it has been contended that the Department has not accepted the said decision and has filed an appeal before the Hon’ble High Court of Mumbai. However, the Revenue has not been able to brought to our notice any decision of the Hon’ble Mumbai High Court setting aside the said decision of the Tribunal. Similarly, in case of the Hon’ble Gujarat High Court decision in the case of Shree Ram Food Industries vs. Union of India [2002 (9) TMI 646 - GUJARAT HIGH COURT], the Revenue has contended that the said decision is not applicable in as much as in the present case the respondents have voluntarily paid the duty. Apart from finding that the decisions relied upon by the Commissioner (Appeals) are fully applicable to the facts of the case, it is found that his observations and findings that the debit entry was countersigned by Superintendent (Preventive) and the show cause notice itself mentions that the debit was made on pursuance of the officers of the Central Excise Division, nowhere stands countered or rebutted by the Revenue. Commissioner (Appeals) order is upheld - Decided against the revenue
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