https://www.taxtmi.com/caselaws?id=370223 The Tribunal allowed the appeal for the refund of Central Excise duty amounting to Rs. 1,17,420/-, which was inadvertently paid for clearances not made under specific invoice numbers. The Tribunal found that the appellant provided sufficient evidence, including certificates from a Chartered Accountant confirming the inadvertent payment and cancellation of the invoice, as well as evidence that the amount was reflected as receivable in the balance sheet and not collected from clients. The Tribunal concluded that the lower authorities erred in denying the refund and set aside the order, granting the appellant consequential relief. en-us Wed, 14 Mar 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370223 The Tribunal allowed the appeal for the refund of Central Excise duty amounting to Rs. 1,17,420/-, which was inadvertently paid for clearances not made under specific invoice numbers. The Tribunal found that the appellant provided sufficient evidence, including certificates from a Chartered Accountant confirming the inadvertent payment and cancellation of the invoice, as well as evidence that the amount was reflected as receivable in the balance sheet and not collected from clients. The Tribunal concluded that the lower authorities erred in denying the refund and set aside the order, granting the appellant consequential relief. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370223