https://www.taxtmi.com/caselaws?id=107643 A refund claim based on alleged double payment of excise duty on the same LPG consignment was rejected because the LPG was stored in mixed, continuously moving refinery tanks and no FIFO method was used to identify the quantities cleared. In the absence of a reliable identification method, it could not be established that the imported LPG on which customs duty had already been paid was the same quantity later subjected to excise duty. The claim of double payment was therefore not proved, and the refund failed. en-us Fri, 11 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 10:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107643 A refund claim based on alleged double payment of excise duty on the same LPG consignment was rejected because the LPG was stored in mixed, continuously moving refinery tanks and no FIFO method was used to identify the quantities cleared. In the absence of a reliable identification method, it could not be established that the imported LPG on which customs duty had already been paid was the same quantity later subjected to excise duty. The claim of double payment was therefore not proved, and the refund failed. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107643