https://www.taxtmi.com/caselaws?id=773692 Refund of Central Excise duty paid twice on clearances under the Served From India Scheme could not be refused merely because the installation certificate from the jurisdictional officer was filed late, where the assessee had already submitted a Chartered Engineer's certificate within time. The notification permitted either form of certification for capital goods, and the goods had reached the consignee's premises with re-warehousing completed. On those facts, insistence on one specific mode of proof and rejection of refund solely for delayed formal certification was not justified, and the refund was admissible. en-us Fri, 13 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773692 Refund of Central Excise duty paid twice on clearances under the Served From India Scheme could not be refused merely because the installation certificate from the jurisdictional officer was filed late, where the assessee had already submitted a Chartered Engineer's certificate within time. The notification permitted either form of certification for capital goods, and the goods had reached the consignee's premises with re-warehousing completed. On those facts, insistence on one specific mode of proof and rejection of refund solely for delayed formal certification was not justified, and the refund was admissible. Case-Laws Central Excise Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773692