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2019 (3) TMI 1493 - AT - Central ExciseRecovery of erroneous refunds - demand made on the grounds that the farmers are non existence ensuring non supply of raw material by commission agents to J&K based units and absence of evidence of power by the appellant - Held that:- The appellant had shown from the records that there was periodical checks conducted by the jurisdictional Central Excise officers, who found that the appellants are manufacturers of the goods and we also take note of the fact that the appellant has obtained necessary permission from the Directorate of Industries to manufacture the goods and necessary permission from the Pollution Control Board and moreover during the period, the appellant is selling the goods and it was found that there was movement of goods inward/outward. Similar issue has been dealt by this Tribunal in the case of S.B. Aromatics vs. CCE & ST, Jammu & Kashmir [2018 (11) TMI 830 - CESTAT CHANDIGARH], where it was held that The appellant (M/s S.B Aromatics) was manufacturer during the impugned period and paid the duty on the goods manufactured by them, therefore, duty on account of erroneous refund cannot be demanded on the allegation that the appellant was not a manufacturer. Thus, the demand against the appellant on account of erroneous refund cannot be demanded on the allegation that the appellant was not manufacturer - appeal allowed - decided in favor of appellant.
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