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2017 (5) TMI 554 - AT - Central ExciseRefund claim - excess paid duty - the case of Revenue is that the amount was paid voluntarily and it was not a mistake of fact, hereby denying refund - Held that: - it appears that the appellant agreed with reconciliation and paid this amount voluntarily - the duty deposited was not mistake of fact because the appellant has been fully aware of reconciliation statement and payment was made in two instalments. Admittedly, the duty was not paid under protest. Hence, it was recovery of excess refund taken vis-a-vis what was admissible to them. The appellant's other plea is that the adjudicating authority has not given an opportunity of hearing to the appellant. This plea should have been taken before the first appellate authority in the proceeding. In any event, they were given personal hearing at the appellate level. From that angle, the impugned order of the Commissioner (Appeals) does not suffer from any infirmity. Appeal dismissed - decided against assessee.
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