https://www.taxtmi.com/caselaws?id=153887 The Tribunal allowed the appellant's refund claim for excess duty payment as the duty was paid twice due to an error. The Revenue's argument that the refund claim was not maintainable without challenging the assessment order was rejected. The Tribunal distinguished the case from legal precedents cited by the Revenue, emphasizing the absence of an appeal or protest against the assessment. It highlighted the appellant's double payment situation and the lack of examination or order by Central Excise officers. The Tribunal concluded that without an order by the officer below Commissioner (Appeals), no appeal was possible, setting aside the rejection and allowing the refund claim. en-us Wed, 10 Feb 2010 00:00:00 +0530 Sat, 20 May 2017 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153887 The Tribunal allowed the appellant's refund claim for excess duty payment as the duty was paid twice due to an error. The Revenue's argument that the refund claim was not maintainable without challenging the assessment order was rejected. The Tribunal distinguished the case from legal precedents cited by the Revenue, emphasizing the absence of an appeal or protest against the assessment. It highlighted the appellant's double payment situation and the lack of examination or order by Central Excise officers. The Tribunal concluded that without an order by the officer below Commissioner (Appeals), no appeal was possible, setting aside the rejection and allowing the refund claim. Case-Laws Central Excise Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153887