2004 (9) TMI 501

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..... iled by the appellants against the impugned order-in-appeal, the issue relates to the refund of duty of Rs. 4,87,321/- to the appellants. 2. I have heard both sides and gone through the record. From the record, it is evident that the appellants cleared the goods Amoxycillin Trihydrate Compact BP/USP for export under AR-4 Nos. 26 27 both dated 26-4-2001 on payment of the excise duty of Rs. 4, .....

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..... ht back to the factory nor were cleared again on payment of duty. 3. From the record, it is evident that it is a clearcut case of payment of double duty in respect of the same goods by the appellants. Therefore, they are entitled to the refund of the duty. Their refund claim has been wrongly rejected by the authorities below. Therefore, the impugned order cannot be sustained and is set aside. Th .....

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