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2018 (11) TMI 566 - AT - Central ExciseRefund of duty paid by mistake - rejection on the ground that the appellant having been not able to produce satisfactory document to show that the amount has not been collected from their purchase - Held that:- Both the lower authorities have not appreciated this evidence, which is indicative of the fact that there was no recovery of the said amount from the purchasers. The only finding recorded by the lower authorities is that the appellant had not cancelled invoice as per the provisions. There is no specific provision mandate as to how an invoice (duty paying document) has to be cancelled - refund cannot be rejected - appeal allowed - decided in favor of appellant.
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