Appellants Must Seek Refund for Double Payment of Excise Duty on Transformer Oil u/s 11B.

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....Suo moto credit of Excise duty paid twice or Refund claim - Since the issue involved in this case pertains to double payment of duty on transformer oil, the only recourse left to the appellants was to claim refund of the excess duty paid by it, in terms of Section 11B - Demand confirmed.....