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2018 (11) TMI 1507 - AT - Central ExciseRefund of excess duty - refund claims have already been sanctioned to the respondent and the same was not challenged - N/N. 56/2002-CE dated 14.11.2002 - Held that:- Unit-II and Unit-I are owned by the respondent themselves and they are operating under Notification No. 56/2002-CE dated 14.11.2002. As per the said notification, whatever duty has been paid by the Unit-I in cash is refundable, Unit-II is entitled to avail cenvat credit the whole of the duty paid by Unit-I. If Unit-I has paid excess duty which was not required to be paid by Unit-I. In that circumstances, Unit-I is entitled to claim refund of the excess amount paid by Unit-I which is not the duty. Further, if Unit-II has taken excess credit of duty paid by Unit-I and the respondent is same, therefore, it is a revenue neutral situation. Also, the refund claims have already been sanctioned and which has not been challenged by the Revenue, therefore, in the absence of challenge thereto, the proceedings against the Respondent is not sustainable. Appeal dismissed - decided against Revenue.
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