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2022 (9) TMI 795 - AT - Central ExciseRefund of Excise Duty paid - rejection on the ground that the documents were not submitted - HELD THAT:- There is no dispute that the appellant has paid excess duty due to mistake such as double payment of duty, addition of duty against the cancelled invoice and wrong mentioned of amount in the invoice etc. Learned counsel invited the attention to the adjudication order wherein it was clearly recorded that all the documents sought for by the department has been submitted which is clearly mentioned in the reply to SCN at para 11 and the same has also been mentioned in para 5.5 of the OIO . Therefore the main ground of the rejection that document has not been submitted is of no basis as surprisingly after recording the details of the documents submitted by appellant at para 5.5 the Adjudicating Authority n the finding mentioned contrary that the documents were not submitted. There is no dispute that there is excess payment of duty due to bonafide mistakes the refund must be granted to the appellant after verifying the facts as regard unjust enrichment. Therefore, the matter needs to be reconsidered by the Adjudicating authority - Appeal allowed by way of remand.
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