2003 (8) TMI 115 - AT - Central Excise

Summary

The appellate tribunal in Bangalore ruled in favor of the appellant for a refund claim of Rs. 42,345.06, despite the original TR6 challan not being submitted with the refund application. The tribunal stated that formal refund applications are not required for refunds ordered by higher forums like the High Court. Refunds can be made through indemnity bonds in cases where TR6 challans are lost or destroyed. Refusal of payment in such cases is not justified.