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2018 (5) TMI 1115 - AT - Central ExciseRefund claim - refund of the duty paid initially at the time of transfer of assets on the ground that the said amount has been paid twice - rejection of refund on the allegation that no documentary evidences corroborating excess reversal/payment made by the appellant - Held that: - it is clear that there was an excess payment of duty by Unit-2 at the time of transfer of assets to Unit-2A and thereafter, the appellant had to pay again the said amount of CENVAT credit by TR6 challan itself shows that duty was paid twice for which the appellant is entitled to get the refund and there is no need of production of any documents to substantiate the same when it is clearly admitted in the Order-in-Original that there was excess payment - refund allowed - appeal allowed - decided in favor of appellant.
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