https://www.taxtmi.com/caselaws?id=126087 The Tribunal upheld the Commissioner (Appeals) decision to allow the refund claim of Rs. 1,17,494, emphasizing the importance of proper handling of the Electronic Data Interchange (EDI) system by assessing officers. The Tribunal found that the excess duty payment by the respondent was a result of the incorrect noting of the EDI system, leading to the erroneous assessment. The Tribunal rejected the Revenue's appeal, stating that the refund claim was valid based on the EDI system verification and that relevant case laws cited by the Revenue were not applicable in this context. en-us Tue, 17 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 11:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126087 The Tribunal upheld the Commissioner (Appeals) decision to allow the refund claim of Rs. 1,17,494, emphasizing the importance of proper handling of the Electronic Data Interchange (EDI) system by assessing officers. The Tribunal found that the excess duty payment by the respondent was a result of the incorrect noting of the EDI system, leading to the erroneous assessment. The Tribunal rejected the Revenue's appeal, stating that the refund claim was valid based on the EDI system verification and that relevant case laws cited by the Revenue were not applicable in this context. Case-Laws Central Excise Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126087