https://www.taxtmi.com/caselaws?id=373607 Where the duty paid on the second supply was identical to the duty initially paid, the Bombay HC held that a bona fide assessee should not be denied substantive relief because the refund claim was made under the wrong provision or faced a limitation objection. The Court rejected a technical approach, holding that the amount already refunded could be treated as refund of the duty paid on the second supply. Recovery from the assessee on that basis was therefore impermissible, and the refunded amount was to be adjusted in equity to prevent unjust recovery. en-us Thu, 21 Jun 2018 00:00:00 +0530 Thu, 17 Jan 2019 07:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373607 Where the duty paid on the second supply was identical to the duty initially paid, the Bombay HC held that a bona fide assessee should not be denied substantive relief because the refund claim was made under the wrong provision or faced a limitation objection. The Court rejected a technical approach, holding that the amount already refunded could be treated as refund of the duty paid on the second supply. Recovery from the assessee on that basis was therefore impermissible, and the refunded amount was to be adjusted in equity to prevent unjust recovery. Case-Laws Central Excise Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373607