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of <h1>Tribunal Overturns Refund Denial, Cites Departmental Records as Sufficient Evidence for Duty Payment, Remands Case.</h1> <h3>Maharashtra State Power Generation Company Ltd Versus Commissioner of Central Excise & Customs</h3> Maharashtra State Power Generation Company Ltd Versus Commissioner of Central Excise & Customs - TMI Issues involved: Denial of refund claim based on non-furnishing of TR-6 challan as evidence of duty discharge.Summary:Issue 1: Requirement of furnishing TR-6 challan for refund claimThe appeal by M/s Maharashtra State Power Generation Company Ltd contested the denial of a refund claim of Rs. 36,70,325/- due to the absence of the TR-6 challan as proof of duty discharge. The duty amount was paid following allegations of manufacturing excisable goods, and the refund claim was made after disputes were settled in favor of the appellant.Issue 2: Rejection of refund claim based on lack of TR-6 challanThe original authority and the first appellate authority rejected the refund claim citing the non-furnishing of the TR-6 challan as the primary reason. The appellant's contention was that the duty payment evidence was available with the central excise authorities, thus challenging the insistence on the original document.Issue 3: Interpretation of documentation requirements under Central Excise ActReferring to a previous case, the Tribunal highlighted the importance of departmental records in proving duty payment, especially when the documents are not directly available to the assessee. The Tribunal emphasized that burdening the assessee with additional evidence of duty payment, when reflected in the department's records, is unjust. The decision to allow refund claims was made based on the factual position supported by departmental correspondence.In conclusion, the Tribunal set aside the impugned order and remanded the application back to the original authority for a fresh determination considering the judicial finding of non-excisability. The appeal was allowed by way of remand, emphasizing the importance of departmental records in proving duty discharge, even when original documents are not directly available to the assessee.
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