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2021 (7) TMI 611 - AT - Central ExciseRefund of excess Excise Duty paid - erroneous adoption of higher price - denial on the ground that appellant has failed to prove payment of excess duty - documentary evidences not considered - violation of principles of natural justice - HELD THAT:- The appellant filed refund claim of the excess duty paid along with various documents in support of his claim but both the authorities have not examined the documents and the statements submitted by the appellant in support of their claim so much so the Chartered Accountant Certificate issued by the CA of the appellant as well as of the M/s Welspun Corp. Ltd have not been considered - The impugned order has simply observed that the appellant has failed to prove the payment of excess duty without considering the plethora of documentary evidences on record, the CA Certificate produced on record have been totally ignored without any reason. The documents produced in the Appeal Paper book and few sample invoices shows the payment of excess duty but the same have not been considered and verified by the authorities below - this case needs to be remanded to the original authority with a direction to pass a fresh order after examining the various documents placed on record or which may be submitted by the appellant in support of their claim and thereafter pass a reasoned order in accordance with law. Appeal allowed by way of remand.
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