https://www.taxtmi.com/caselaws?id=53315 A refund claim cannot be enlarged beyond the amount originally claimed and legally supported, particularly where the assessee has already availed and utilised corresponding transitional credit under Rule 57H. Allowing the excess refund would amount to a double benefit for the same duty element, since the credit had already been taken into account for clearance of the final products. The challans relied on did not clearly establish that the protested payments related to the specific removals in question, so the higher refund lacked adequate linkage to the original rejection and claim. The excess refund was therefore not sustainable, and the original rejection was correctly maintained. en-us Fri, 21 May 2004 00:00:00 +0530 Tue, 12 Oct 2010 15:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53315 A refund claim cannot be enlarged beyond the amount originally claimed and legally supported, particularly where the assessee has already availed and utilised corresponding transitional credit under Rule 57H. Allowing the excess refund would amount to a double benefit for the same duty element, since the credit had already been taken into account for clearance of the final products. The challans relied on did not clearly establish that the protested payments related to the specific removals in question, so the higher refund lacked adequate linkage to the original rejection and claim. The excess refund was therefore not sustainable, and the original rejection was correctly maintained. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53315