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2019 (1) TMI 772 - HC - Central ExciseRecovery of amount of Excise duty received back by it as refund - Held that:- Petitioner with all bona fides paid Excise Duty for second supply as per law and then proceeded to claim refund for first supply. When department found that no Excise Duty was payable for second supply it ought to have refunded that amount to him without going into technical aspects of the matter - the interest of justice can be met with by directing respondents to treat the refund already made to petitioner as refund of Excise Duty paid by it on second supply. Accordingly amount already paid to petitioner be adjusted and there shall not be any recovery from petitioner on said count - appeal allowed in part.
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