https://www.taxtmi.com/caselaws?id=218674 The Tribunal upheld the Commissioner (Appeals) decision to reject the refund claim for excess excise duty paid due to a discrepancy in cable length supplied, emphasizing the appellant's failure to prove the overpayment was due to an error in the goods supplied. The burden of proof was on the appellant to establish the overpayment, which was not substantiated, leading to the dismissal of the appeal. en-us Thu, 11 Oct 2012 00:00:00 +0530 Thu, 22 Nov 2012 22:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218674 The Tribunal upheld the Commissioner (Appeals) decision to reject the refund claim for excess excise duty paid due to a discrepancy in cable length supplied, emphasizing the appellant's failure to prove the overpayment was due to an error in the goods supplied. The burden of proof was on the appellant to establish the overpayment, which was not substantiated, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218674