Refund under SFIS cannot be denied for delayed installation proof when a timely Chartered Engineer certificate was already filed.

Refund of Central Excise duty paid twice on clearances under the Served From India Scheme could not be refused merely because the installation certificate from the jurisdictional officer was filed late, where the assessee had already submitted a Chartered Engineer's certificate within time. The notification permitted either form of certification for capital goods, and the goods had reached the consignee's premises with re-warehousing completed. On those facts, insistence on one specific mode of proof and rejection of refund solely for delayed formal certification was not justified, and the refund was admissible.

---

---

Issues: Whether refund of Central Excise duty paid twice on goods cleared under Served From India Scheme could be denied for delayed submission of the installation certificate when the assessee had produced a Chartered Engineer's certificate within time and the goods had reached the consignee's premises.

Analysis: The refund claim arose from a second payment of duty made inadvertently on clearances covered by the SFIS exemption notification. The relevant notification required, for capital goods, a certificate confirming installation and use of the goods from the jurisdictional Central Excise officer or an independent Chartered Engineer. The assessee had produced a Chartered Engineer's certificate within the prescribed period, but the department insisted on a certificate from the jurisdictional officer and treated the later production of that certificate as belated. The notification permitted either form of certificate, and the goods had already been received by the consignee and re-warehousing had been completed. In such circumstances, insistence on only one mode of proof and rejection of refund solely on delayed formal certification was not justified.

Conclusion: The refund could not be denied on the ground of delayed submission of the installation certificate, and the assessee was entitled to the refund.

---