https://www.taxtmi.com/caselaws?id=758064 Documentary evidence showing that excise duty on the disputed HSD quantity had already been paid defeated the demand for duty and interest. The appellant's challans, computation sheets, batch details and departmental correspondence matched the relevant quantity to the Haldia Refinery payment records, and departmental verification confirmed discharge of liability. A descriptive mismatch in the pipeline reference was treated as a typographical error that could not override the verified payment record. On that basis, the confirmed demand and consequential interest were set aside. en-us Wed, 04 Sep 2024 00:00:00 +0530 Sat, 07 Sep 2024 08:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758064 Documentary evidence showing that excise duty on the disputed HSD quantity had already been paid defeated the demand for duty and interest. The appellant's challans, computation sheets, batch details and departmental correspondence matched the relevant quantity to the Haldia Refinery payment records, and departmental verification confirmed discharge of liability. A descriptive mismatch in the pipeline reference was treated as a typographical error that could not override the verified payment record. On that basis, the confirmed demand and consequential interest were set aside. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758064