2008 (12) TMI 515

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..... s) upheld the rejection of claims for refund of an amount of Rs. 80,323/- filed by the appellants, Tamil Nadu Electricity Board as the claim was not supported by the original T.R.6 challan under which the amount had been remitted to the government. Ld. Consultant appearing for the appellants submits that the appellants were in possession of a photocopy of the T.R.6 challan under which the impugned .....

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..... sidering the rival submissions, I find that the PLA register in original containing particulars of credit relating to the deposit of the amount is adequate proof of payment of the amount claimed. The refund claimed can be released to the appellants relying on this evidence. If felt necessary, the authorities can require TNEB to furnish an indemnity bond. The matter is remitted to the original auth .....

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