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2017 (9) TMI 355 - AT - Central ExciseRefund claim - claim submitted by the buyer / purchase of goods and not by the manufacturer - developer/co-developer of SEZ - jurisdiction - Held that: - an identical issue has come up before this Tribunal in the assessee-Appellants own case M/s Adani Power Limited vs CCE, Bhubaneswar [2017 (7) TMI 891 - CESTAT KOLKATA], where it was held that the appellant, who had paid the Excise duty to the manufactuer, had the locus-standi, to file the application claiming the refund of duty - matter remanded to the jurisdictional authority to examine the claim and pass the order along with the earlier order, which is still pending, but by providing a reasonable opportunity to the assessee-Appellants - appeal allowed by way of remand.
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