https://www.taxtmi.com/caselaws?id=378815 The Appellate Tribunal CESTAT CHENNAI held that the denial of a refund for excess duty paid towards scrap generated was unjustified. The Tribunal found that the excess duty paid was a mere reversal of a book entry, not an actual payment of duty, as the duty had already been paid by the registered job worker. It was concluded that no duty was actually paid by the appellant, and the lower authorities had erred in not recognizing this as an account reversal. The appeal was allowed, and the orders denying the refund were set aside, with consequential benefits to be provided as per the law. en-us Fri, 08 Feb 2019 00:00:00 +0530 Mon, 24 Jun 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378815 The Appellate Tribunal CESTAT CHENNAI held that the denial of a refund for excess duty paid towards scrap generated was unjustified. The Tribunal found that the excess duty paid was a mere reversal of a book entry, not an actual payment of duty, as the duty had already been paid by the registered job worker. It was concluded that no duty was actually paid by the appellant, and the lower authorities had erred in not recognizing this as an account reversal. The appeal was allowed, and the orders denying the refund were set aside, with consequential benefits to be provided as per the law. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378815