Appellate Tribunal Upholds Refund Claim despite Revenue's Objection

The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision to allow the refund claim of the respondent, despite the revenue's objection that payment was made under a non-admissible document (TR-6 challan). The Tribunal dismissed the revenue's appeal, stating that since the payment was made by the respondent, the refund claim should not have been rejected based solely on the form of payment.

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The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision to allow the refund claim of the respondent, despite the revenue's objection that payment was made under a non-admissible document (TR-6 challan). The Tribunal dismissed the revenue's appeal, stating that since the payment was made by the respondent, the refund claim should not have been rejected based solely on the form of payment.

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