https://www.taxtmi.com/caselaws?id=371164 Where two units of the same assessee operated under Notification No. 56/2002-CE, duty paid by one unit was refundable and creditable within the same entity, making the situation revenue neutral. On those facts, an alleged excess duty payment did not create a sustainable demand. The refund already sanctioned had not been challenged by the Revenue, so the denial of refund could not be maintained. The Revenue's appeals therefore failed. en-us Tue, 28 Aug 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371164 Where two units of the same assessee operated under Notification No. 56/2002-CE, duty paid by one unit was refundable and creditable within the same entity, making the situation revenue neutral. On those facts, an alleged excess duty payment did not create a sustainable demand. The refund already sanctioned had not been challenged by the Revenue, so the denial of refund could not be maintained. The Revenue's appeals therefore failed. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371164