1991 (3) TMI 290 - AT - Central Excise

Summary

The appeal was filed against the order of the Collector (Appeals) regarding the refund of duty paid twice on the same goods. The appellants sent oil from Gandhidham to Jaipur, paid duty, and then sought a refund as the goods were cleared and duty paid again in Jaipur. The Assistant Collector rejected the claim, stating it should be sought in Jaipur. The Tribunal allowed the appeal, stating that the same goods cannot suffer duty twice, and directed the Assistant Collector to entertain the refund claim if satisfied that duty was paid twice on the same quantity at Jaipur.