2017 (10) TMI 1223

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..... n the company's name, we allow the miscellaneous applications and replace the old name of the appellant with the new name. - E/1935/2009-DB - Final Order No. 61850/2017 - Dated:- 14-9-2017 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri N.K. Sood, Advocate for the appellant Shri Satyapal, AR for the Respondent ORDER The miscellan .....

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..... y 2007 and have filed refund (self-credit) claim under Notification No. 56/2002-CE dated 14/11/2002 (as amended). During the post audit of earlier refund claims it has been observed that the appellants are including freight elements in their transaction value and discharging duty on the same and are subsequently claiming refund under the said notification No. 56/2002-CE dated 14/11/2002 on this el .....

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..... eight and as such should not have paid the excess duty. Accordingly he held that appellant was not entitled to claim the refund, which was claimed in excess and rejected the appeal. Hence the present appeal. 3. We find that the issue is no more res integra. In the case of Krishi Rasayan Exports Pvt. Ltd. vs. Commissioner of C. Ex., Jammu Kashmir-2015 (326) E.L.T 375(Tri.-Delhi) as also in t .....

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