TMI Blog2019 (9) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- Undisputedly, the appellant had shown the duty amount in the invoice issued to the customers. Thereafter, on realizing the mistake of excess payment of duty, they have issued credit notes to the customers so as to adjust the excess payment made by them. This adjustment is rebutted in the balance sheet in the form of receivables. Thus, it is very much clear from the accounts as well as the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and are registered with the Central Excise Department. They filed refund claim on 13.2.2003 for ₹ 3,67,953/- on the ground that they have opted for paying concessional rate fo duty by availing exemption under Notification 9/2002-CE dated 1.3.2002. They had discharged duty @ 16% instead of 9.6% due to oversight for the period from July 2002 to December 2002. There was an excess payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44. 4. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He adverted to section 12B of Central Excise Act and argued that the appellant having reflected the duty paid in their invoices issued by them has passed on the duty burden to the customers. The authorities below have therefore rightly rejected the refund claim. 5. Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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