https://www.taxtmi.com/caselaws?id=766251 CESTAT Chandigarh allowed appellant's refund claim for excise duty paid erroneously on SKO clearances during July-December 1999. The appellant provided documentary evidence including PLAs, TR-6 challans, invoices, and chartered accountant certificate proving double payment of duty. The tribunal found no excise bonded SKO was pumped by refineries during 1999-2000, confirming mistaken duty payment. Following precedents in Shree Balaji Warehouse and Grand Prix Engineering cases, the tribunal held refund claims maintainable without challenging initial assessment when duties are paid erroneously. The commissioner's finding that double payment wasn't established was overturned, and refund was allowed. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766251 CESTAT Chandigarh allowed appellant's refund claim for excise duty paid erroneously on SKO clearances during July-December 1999. The appellant provided documentary evidence including PLAs, TR-6 challans, invoices, and chartered accountant certificate proving double payment of duty. The tribunal found no excise bonded SKO was pumped by refineries during 1999-2000, confirming mistaken duty payment. Following precedents in Shree Balaji Warehouse and Grand Prix Engineering cases, the tribunal held refund claims maintainable without challenging initial assessment when duties are paid erroneously. The commissioner's finding that double payment wasn't established was overturned, and refund was allowed. Case-Laws Central Excise Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766251