https://www.taxtmi.com/caselaws?id=757075 The CESTAT Kolkata dismissed the Revenue's appeal against a refund order. The respondent had erroneously paid excise duty in April 2012 on an invoice for goods that were not actually supplied in full. A revised invoice was subsequently issued for the partial quantity actually supplied. The Tribunal held that since the Revenue did not dispute the discharge of duty on the revised invoice and could not establish that goods were moved under the cancelled invoice, the refund claim was valid. The Commissioner (Appeals) order allowing the refund was upheld as legally sound. en-us Wed, 07 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757075 The CESTAT Kolkata dismissed the Revenue's appeal against a refund order. The respondent had erroneously paid excise duty in April 2012 on an invoice for goods that were not actually supplied in full. A revised invoice was subsequently issued for the partial quantity actually supplied. The Tribunal held that since the Revenue did not dispute the discharge of duty on the revised invoice and could not establish that goods were moved under the cancelled invoice, the refund claim was valid. The Commissioner (Appeals) order allowing the refund was upheld as legally sound. Case-Laws Central Excise Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757075