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2019 (11) TMI 1260 - CESTAT MUMBAIRefund of excess duty paid - price variation clause - HELD THAT:- On perusal of the central excise invoices issued by the appellant, I find that it had separately mentioned the central excise duty amount on ad valorem basis therein. I also find that for accounting purpose, the appellant had issued the credit note dated 30.03.2012 to the buyer of goods M/s NDPL, showing the differential amount claimed in the invoices vis-à-vis the price indicated in the purchase order. Since, the excess amount claimed in the invoices was inclusive of central excise duty, the excess paid duty amount should be available as refund to the appellant inasmuch as such incidence of duty has been borne by the appellant itself and had not been passed to the buyers or any other person. The impugned order passed by the learned Commissioner (Appeals) in allowing the appeal filed by Revenue cannot be sustained - Appeal allowed - decided in favor of appellant.
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