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2018 (11) TMI 821 - AT - Central ExciseRefund of Excise duty paid during investigation - rejection of refund on the ground that the appellant has not debited the PLA with the amount of ₹ 25 lakhs an debited the same in April, 2017 only and thus, refund claim filed on 23.02.2017 is premature - Held that:- The first appellate authority has not considered the issue holistically, as it is on record and admitted, Order-in-Original No. 34/2009 dated 30.10.2009 confirmed demands raised by the appellant contained in the order portion, an appropriation of amount of ₹ 25 lakhs already paid by the appellant - If an amount of ₹ 25 lakhs stands appropriated on 30.10.2009, the case made out by the revenue that appellant had not debited amount in PLA and hence not eligible for refund is totally incorrect proposition. The adjudicating authority is directed to sanction refund of ₹ 25,00,000/- immediately - appeal allowed - decided in favor of appellant.
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