https://www.taxtmi.com/caselaws?id=123102 The Tribunal dismissed the revenue's appeal and upheld the Commissioner (Appeals) decision allowing the assessee's refund claim for excess duty paid on betel nut powder. The Tribunal found that the excess amount collected had been repaid through credit notes, following legal precedents establishing credit notes as a valid form of payment. It concluded that the assessee was eligible for a refund, rejecting the revenue's argument that duty is paid only at the time of clearance and that post-clearance transactions do not concern Central Excise authorities. en-us Fri, 07 Dec 2007 00:00:00 +0530 Mon, 18 Sep 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123102 The Tribunal dismissed the revenue's appeal and upheld the Commissioner (Appeals) decision allowing the assessee's refund claim for excess duty paid on betel nut powder. The Tribunal found that the excess amount collected had been repaid through credit notes, following legal precedents establishing credit notes as a valid form of payment. It concluded that the assessee was eligible for a refund, rejecting the revenue's argument that duty is paid only at the time of clearance and that post-clearance transactions do not concern Central Excise authorities. Case-Laws Central Excise Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123102