2018 (6) TMI 325

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....e for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER 1. Brief facts are that the appellants are engaged in manufacture of sponge iron and are registered to the Central Excise Department. They filed a refund claim on 01.05.2015 of Rs. 17,44,041/- on the ground that they made double payment during the month of June, 2014. The appellant-company came into existence after....

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....l. 2. On behalf of the appellant, the learned Counsel Shri S. Venkatachalam, submitted that the appellant has produced the bank statement to show that on 07.07.2014 the amount was wrongly paid into the Central Excise Account of M/s. Kanishk Steel Industries Ltd. On realizing the mistake on the very same day, the appellant had paid the amount to their own Central Excise Account/ECC. The refund h....

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....der in original, the adjudicating authority has observed that the appellant has filed the refund claim along with the following documents: i. Copies of invoices for the clearances effected during the month of June 2014; ii. E-payment challans as proof of excess payment; iii. Signed Bank Statement for the month of July 2014. iv. Disclaimer Certificate of M/s. Kan....