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2017 (7) TMI 758 - AT - Central ExciseRefund claim - Manufacture of Pan Masala - case of appellant is that they operated only 5 machines during the month of August, 2011 from 01.08.2011 to 15.08.2011 and the entire duty of ₹ 62,50,000/- involved on the said five machines was paid on 06.08.2011, also, they stopped complete production of the same from 16th August till the end of August - Held that: - The sealing of all machines and the subsequent sealing of 5 machines is not disputed by the department - the provisions of PMPM Rules that Rule 10 specifically provides for abatement of duty paid by an assessee when the machines are not functioning. In the instant case, the appellant has discharged the entire duty liability for the month of August 2011 by calculating the liability based upon the functioning of five machines which were also subsequently closed from 16th August 2011. In my considered view, the abatement that is provided under Rule 10 will be applicable to the appellant herein and Revenue is mandated to refund the said amount which has been collected in excess by them from the respondent. There cannot be any demand of duty from the respondent for the period from 16.08.2011 to 31.08.2011 and having paid the entire duty for the month of August in advance, the respondent is eligible for the refund of the duty paid in excess - appeal dismissed - decided against Revenue.
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