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2018 (9) TMI 738 - AT - Central ExciseRefund claim - whether M/s BHEL (respondent herein) can claim refund of the duty paid by their supplier under Sec.11B and whether the same can be allowed as CENVAT credit? - Held that:- Sec.11B of the Central Excise Act does not restrict the entitlement of claim of refund to the person who paid the duty only. In fact, it can be claimed by any person if he can prove that he is entitled to the refund and he has borne the burden of the tax - when M/s CST had paid the duty which they were not required to and the respondent herein had borne the burden of the duty, they are entitled to claim refund of the duty. Whether M/s CST had paid duty in excess considering that the N/N. 6/2002-CE was already rescinded during the relevant period? - Held that:- The first appellate authority in the impugned order has clearly considered this issue and recorded that the Notification No.6/2002-CE was rescinded but an identical Notification No.6/2006-CE dated 01.03.2006 was issued and M/s CST was squarely covered by Sl.No.91 of this notification - there is no reason to hold that M/s CST had not paid excess duty or that the respondent herein cannot claim refund of the same. Appeal dismissed.
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