https://www.taxtmi.com/caselaws?id=125260 The Tribunal allowed the appeal filed by M/s. Sivamani Spinning Mills Ltd. against the rejection of their refund claim due to the absence of the original T.R. 6 challan. The Commissioner (Appeals) had denied the refund solely based on this missing document. However, the Tribunal, after considering the payment acknowledgment and the practicality of the situation, permitted the refund upon execution of an indemnity bond, following a similar approach approved in a Customs case. The Tribunal emphasized the distinction in procedures between customs and central excise cases, ordering the refund to be granted as per the Zenith case on 29-12-2008. en-us Mon, 29 Dec 2008 00:00:00 +0530 Mon, 22 Oct 2012 12:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125260 The Tribunal allowed the appeal filed by M/s. Sivamani Spinning Mills Ltd. against the rejection of their refund claim due to the absence of the original T.R. 6 challan. The Commissioner (Appeals) had denied the refund solely based on this missing document. However, the Tribunal, after considering the payment acknowledgment and the practicality of the situation, permitted the refund upon execution of an indemnity bond, following a similar approach approved in a Customs case. The Tribunal emphasized the distinction in procedures between customs and central excise cases, ordering the refund to be granted as per the Zenith case on 29-12-2008. Case-Laws Central Excise Mon, 29 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125260