2018 (6) TMI 325

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....aniyam, 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 demerger of the company, namely, M/s. Ka....

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....arned 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 has been denied stating that the amount so p....

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....bserved 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. Kanishk Steel Industries Ltd., (Sponge Iron Division) 6. The only ground on whi....