https://www.taxtmi.com/caselaws?id=447556 The Tribunal allowed the appeal by M/s Maharashtra State Power Generation Company Ltd, setting aside the denial of a refund claim of Rs. 36,70,325/- due to the absence of a TR-6 challan. The Tribunal emphasized the significance of departmental records in proving duty payment, ruling that requiring additional evidence from the assessee is unjust when such records are available. The case was remanded to the original authority for a fresh determination, highlighting the judicial finding of non-excisability and the sufficiency of departmental records in substantiating duty discharge. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sat, 30 Dec 2023 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447556 The Tribunal allowed the appeal by M/s Maharashtra State Power Generation Company Ltd, setting aside the denial of a refund claim of Rs. 36,70,325/- due to the absence of a TR-6 challan. The Tribunal emphasized the significance of departmental records in proving duty payment, ruling that requiring additional evidence from the assessee is unjust when such records are available. The case was remanded to the original authority for a fresh determination, highlighting the judicial finding of non-excisability and the sufficiency of departmental records in substantiating duty discharge. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447556