2008 (12) TMI 515 - AT - Central Excise

Summary

Issues:
Refund claim rejection based on lack of original T.R.6 challan support.

Analysis:
The case involved the rejection of a refund claim amounting to Rs. 80,323 by the Tamil Nadu Electricity Board due to the absence of original T.R.6 challan supporting the payment to the government. The Commissioner (Appeals) upheld this rejection. The appellant, represented by a consultant, argued that they possessed a photocopy of the T.R.6 challan and provided collateral evidence in the form of entries in their PLA register. Reference was made to a previous Tribunal case where similar refund claims were rejected due to missing documents. The consultant highlighted that the PLA register contained entries corresponding to the payments made, which should serve as proof of payment.

Upon reviewing the submissions, the judge found that the original PLA register entries were sufficient evidence of the payment made by the appellant. It was determined that the refund could be granted based on this evidence, with a possible requirement for the appellant to furnish an indemnity bond if deemed necessary. The case was remitted back to the original authority for a fresh consideration, emphasizing that the appellant should be given a fair opportunity to present their case.

The judgment was pronounced on 19-12-2008, with the decision favoring the appellant's argument regarding the adequacy of the PLA register entries as proof of payment, leading to the remittance of the case for further review by the original authority.