2001 (2) TMI 678 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai heard the appeal of M/s. Indicarb Ltd. against the rejection of their refund claim for differential duty. The Tribunal upheld the decision of the Commissioner (Appeals) stating that the amount of duty paid cannot be challenged through a refund claim if it was paid as per the order passed by the competent authority. The appeal was rejected based on the precedent set by the Hon'ble Supreme Court in a similar case.