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2018 (6) TMI 325 - AT - Central ExciseRefund of double payment of duty made - For the month of June, 2014, the appellant paid duty of ₹ 17,44,041/- vide challan dated 02.02.2014, in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the amount of ₹ 17,44,041/- in their own name - The refund has been denied stating that the amount so paid is lying in the PLA account of M/s. Kanishk Steel Industries and, therefore, the appellant is not eligible for refund. Held that:- The Hon’ble High Court of Madras, in the case of M/s. Sundaram Industries Ltd. Vs. CCE Madurai [2015 (5) TMI 416 - MADRAS HIGH COURT], had considered a similar issue, and on production of No Objection letter from the company concerned, it was held by the High Court that refund has to be granted - In the present case also, the disclaimer certificate furnished by the appellant along with the refund claim - rejection of refund is without any legal basis - appeal allowed - decided in favor of appellant.
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