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2021 (12) TMI 525 - AT - Central ExciseRefund for the 100% payment of duty made under N/N. 39/01-CE from PLA or to the extent of 75% in terms of amended N/N. 16/08-CE and 36/08-CE - HELD THAT:- The appellant have not filed any appeal against the rejection of refund of differential basic excise duty consequently the Learned Commissioner (Appeals) has not given any finding. The appellant have filed the appeal before Commissioner (Appeals) exclusively in respect of Education Cess and Secondary Higher Education Cess which has been allowed, therefore, there is nothing left in the impugned order to challenge before this Tribunal. Hence the appeal is not maintainable on this ground itself. The Hon’ble Supreme Court in the case of UNION OF INDIA & ANOTHER ETC. ETC. VERSUS M/S V.V.F LIMITED & ANOTHER ETC. ETC. [2020 (4) TMI 669 - SUPREME COURT] held that the amemdment Notification whereby the refund was restricted to 75% is valid and legal, therefore, the appellant is entitled for the refund in respect of Basic Excise Duty only to the extent of percentage prescribed therein and not for the full amount of duty paid from PLA. The appellant is not entitled for the refund of differential basic excise duty - Appeal dismissed.
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