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2016 (12) TMI 472 - HC - Central ExciseRefund claim - difference between excise duty leviable on like goods and the additional customs duty under a Notification no.12/2012 – CE, read with Section 3 (1) of the Customs Tariffs Act - Held that: - In SRF Limited’s case [2015 (4) TMI 561 - SUPREME COURT], the condition applicable i.e. No.20 relied upon by the revenue was that credit should not have been availed of under CENVAT for inputs or capital goods used in the manufacture of dutiable goods in India - The Supreme Court rejected the contentions identical with the present one espoused by the revenue in the present case. The petition has to succeed and direction is issued to the respondent to process the refund claims and pass appropriate orders, having regard to the fact that the petitioner has filed supporting certificates in the form of Chartered Accountant’s Certificate and other documents, claiming that the benefit was not passed on to the consumer. The respondents are directed to pay the appropriate refund amount together with interest payable till the date of actual payment, within three weeks.
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