If Excess excise duty paid not refunded, buyer can claim the refund

HIGH COURT OF PUNJAB AND HARYANA V.G. Steel Industry Versus Commissioner of Central Excise CENTRAL EXCISE APPEAL NO. 12 OF 2011 MAY 23, 2011 ORDER Adarsh Kumar Goel, Actg. CJ.  This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 6-5-2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial questions of law :- “(i)  Whether the appellant is entitled to Cenvat credit on the basis of supplementary invoice when payment of duty is not disputed? (ii)  Whet...