https://www.taxtmi.com/caselaws?id=754395 CESTAT Kolkata dismissed Revenue's appeal regarding refund claim for double duty payment. Appellant issued 559 invoices during January-March 2010 for machinery clearance. Revenue seized invoices and goods but failed to verify with customers or transporters whether goods were actually delivered against original invoices. Appellant was compelled to issue fresh invoices and pay duty again for seized goods. Commissioner(Appeals) correctly sanctioned refund after verifying customer affidavits and gate passes, confirming double duty payment on same goods. Revenue failed to discharge burden of proving unjust enrichment, having conducted no proper enquiry to substantiate their case. en-us Tue, 27 Feb 2024 00:00:00 +0530 Mon, 24 Jun 2024 08:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754395 CESTAT Kolkata dismissed Revenue's appeal regarding refund claim for double duty payment. Appellant issued 559 invoices during January-March 2010 for machinery clearance. Revenue seized invoices and goods but failed to verify with customers or transporters whether goods were actually delivered against original invoices. Appellant was compelled to issue fresh invoices and pay duty again for seized goods. Commissioner(Appeals) correctly sanctioned refund after verifying customer affidavits and gate passes, confirming double duty payment on same goods. Revenue failed to discharge burden of proving unjust enrichment, having conducted no proper enquiry to substantiate their case. Case-Laws Central Excise Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754395