https://www.taxtmi.com/caselaws?id=2844 Refund of NCCD was denied because the claimant failed to prove that the duty was paid on pre-exemption clearances or was otherwise wrongly collected. Although NCCD had been exempted from 17-5-2003, the invoices reflected payment on clearances dated 24-5-2003, and no supporting material showed that the consignments had been cleared before the exemption date. The claim that payment was made at the insistence of departmental officers was also unsupported and was not accepted. On that factual basis, the refund claim was rejected and the dismissal of the appeal was upheld. en-us Mon, 15 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2844 Refund of NCCD was denied because the claimant failed to prove that the duty was paid on pre-exemption clearances or was otherwise wrongly collected. Although NCCD had been exempted from 17-5-2003, the invoices reflected payment on clearances dated 24-5-2003, and no supporting material showed that the consignments had been cleared before the exemption date. The claim that payment was made at the insistence of departmental officers was also unsupported and was not accepted. On that factual basis, the refund claim was rejected and the dismissal of the appeal was upheld. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2844