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2014 (6) TMI 939 - Commissioner - Central ExciseRefund claims for the cesses rejected - Held that:- The appellants were already aware about the provisions of amending notifications, when they set up the unit in the year 2011, so the question of promissory estoppels cannot not arise in their case. In view of the above discussions referred to above are applicable to the petitioner units only and not to the appellants and accordingly, uphold the impugned order with regard to dis-allowance of refund to the appellants, over and above the value addition cap. The appeals of the appellants listed at Sr. Nos. 2 to 7 of the above table, against rejection of their refund claims for the cesses are rejected and the impugned orders on this issue are upheld. The appeal of the appellants, listed at Sr. No. 1 of the above table, on the issue of admissibility of year end differential refund between the amount claimed and the amount sanctioned by the adjudicating authority is rejected and the impugned order, as detailed at Sr. No. 1 of the above table is upheld. The appeal of the appellants, listed at Sr. No. 5 of the above table, on the issue of admissibility of differential refund between the duty paid through PLA and the refund of duty payable in terms of para 2 of the new notification is rejected and the impugned order is upheld.
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