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2018 (1) TMI 462 - AT - Central ExciseRefund of double tax paid - case of appellant is that the appellant-assessee have paid double tax on clearance of the goods (which are in the nature of capital goods), as the tax payable was already paid by the buyer of the goods under the scheme of N/N. 33/2012-CE - Held that: - The description of the goods actually cleared are the same as that mentioned in the proforma invoice duly attested by the Customs Officer, which fact is undisputed. The respondent have also produced a certificate from M/s Banshi that they procured the machineries from the appellant and that they have paid the duty of Central Excise duty of ₹ 25,94,734/- by the SHIS scrip license. M/s Banshi have also certified that they have not paid the Central Excise duty to the respondent on such clearances. Further, the Assistant Commissioner has also not brought on record that the respondent had cleared any other goods to the said buyers apart from the said clearances - On such categorical facts which are un-rebutted it was held that the substantial benefit of the said notification cannot be denied to the respondent in respect of the transaction in dispute. There is no authority to tax an assessee twice for the same transaction. Appeal dismissed - decided against Revenue.
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