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2019 (5) TMI 453 - AT - Central ExciseRefund of duty paid - case of Revenue is that the duty was not paid fully by the due date - HELD THAT:- The appellant is eligible for refund of duty paid by them in earlier cases, in terms of Notification No. 20/2007-CE (Supra) as amended. It is recorded in the adjudication order that all the statutory records are available and it is also observed that the manufacturers availed CENVAT Credit for input services available within the last day of the month for payment of duty on the assessable finished products cleared during the month and the balance amount of duty was paid through the account (PLA). Verification report from The Range Officer was also obtained which found the refund claim in order. The Range Officer had visited the factory and the factory was inspected and examined of the necessary parameter. Appeal allowed - decided in favor of appellant.
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