https://www.taxtmi.com/caselaws?id=271050 The Tribunal dismissed the appeal against the rejection of a refund claim by the Commissioner of Central Excise (Appeals) regarding duty on scrap generated at a job worker's premises. The appellant's argument that duty should not be paid by the principal manufacturer on such scrap was not supported by sufficient evidence. The Tribunal found discrepancies in the documentation provided, including fabricated invoices, leading to doubts about the legitimacy of the refund claim. Consequently, the Tribunal upheld the rejection of the refund claim, ruling that duty was not paid twice on the scrap, and dismissed the appeal. en-us Tue, 22 Dec 2015 00:00:00 +0530 Mon, 25 Jan 2016 09:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271050 The Tribunal dismissed the appeal against the rejection of a refund claim by the Commissioner of Central Excise (Appeals) regarding duty on scrap generated at a job worker's premises. The appellant's argument that duty should not be paid by the principal manufacturer on such scrap was not supported by sufficient evidence. The Tribunal found discrepancies in the documentation provided, including fabricated invoices, leading to doubts about the legitimacy of the refund claim. Consequently, the Tribunal upheld the rejection of the refund claim, ruling that duty was not paid twice on the scrap, and dismissed the appeal. Case-Laws Central Excise Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271050