2015 (12) TMI 1577

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..... f AED? - Held that: - there is no provision of law to entertain such claim for refund. The appellant paid amount due to the Government by cash instead of using credit, as claimed by them. There is no wrong payment. No amount has been paid in excess to the Government as there is no ground for any return of money by way of refund to the appellant - refund not justified - appeal dismissed - decided a .....

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..... eligible for payment of AED. Accordingly, filed claim for duty paid in cash. The original authority rejected the refund claim. On appeal, vide impugned order ld. Commissioner (A) rejected their appeal. The appellant is before us on second appeal. 2. The ld. Counsel for the appellant submitted that appellant could have paid AED using the balance of credit available in their BED Account. Instead .....

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