2017 (7) TMI 239

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..... - - - Dated:- 22-6-2017 - Rajiv Shakder And R. Suresh Kumar, JJ. For Appellant Mr. Muthu Venkatraman for Mr. Mohammed Shaffiq For the Respondent : Mr.S.Rajasekar JUDGEMENT 1. This is an appeal directed against the final Judgment and order of the Customs, Excise and Service Tax Appellate Tribunal (in short, 'the Tribunal') dated 22.02.2011. 2. Mr. Muthu Venkatraman, .....

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..... ibunal after finding that the appellant has refunded the excess duty collected to its customers by way of credit notes has completely misdirected itself in rejecting the petitioner's claim for refund on the erroneous premise that the refund to its customers were made through credit notes which is not a valid document for the purpose of Section 11 B 4. We are informed that a Review Petitio .....

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