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TMI Blog2005 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal of the respondents in respect of the refund of the duty. 2. The relevant facts for my consideration are the respondents had cleared the goods to their customers on payment of duty, but subsequently, it was found by them that there was an excess payment of duty due to excess billing, over and above the agreed price. The appellants raised credit note to the customers after the clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, she submits that the appeal has to be allowed. 4. Considered the submissions made by the learned DR and perused the records I find that the respondents had filed the refund claim on the ground that they had paid the excess duty mistakenly and issued credit note subsequent to the clearance of the goods. It is also not in dispute that the appellants had issued the credit notes, but they had not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ratio laid down by the Larger Bench. It is not clear from the order, whether the said decision was cited before the Commissioner (Appeals) or not. In view of any such indication in the Order-in-Appeal, I am unable to hold that the Order-in-Appeal is correct. Since the decision of the Larger Bench of this Tribunal in the case of Grasim Ind. (Chemical Divn.) v. CCE, Bhopal, supra, was not cited b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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