2023 (12) TMI 1240

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....vocate for the appellant Shri Xavier R Mascarenhas, Superintendent (AR) for the respondent ORDER PER: C J MATHEW The short point in this appeal of M/s Maharashtra State Power Generation Company Ltd, challenging denial of refund claim of Rs. 36,70,325/-, is the requirement of furnishing TR-6 challan in original as evidence of discharge of duty liability for being sanctioned with their entitled ....

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....e Electricity Board v. Commissioner of Central Excise, Nagpur [2004 (170) ELT 541 (Tri.-Mumbai)] and it was held therein that '5. I have perused the letter dated 25-4-94 of the Central Excise Superintendent, Amravati, referred to by the ld. Counsel. The second paragraph of this letter indicates that the relevant gate passes, original PLA books, original TR-6 challans relating to the payment of d....

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....-departmental correspondence and the same reads in favour of the assessee. I am therefore, of the view that, without looking into the case law cited by the Counsel, it is possible to allow the refund claims in question lawfully on the strength of the facts borne on the departmental correspondence. It is unjust to burden the assessee with production of further evidence of payment of duty. Proof of ....