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TMI Blog2023 (12) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... shed - HELD THAT:- The issue of documentation prescribed under section 11B of Central Excise Act, 1944 for claiming of refunds came before the Tribunal in MAHARASHTRA STATE ELECTRICITY BOARD VERSUS COMMR. OF C. EX., NAGPUR [ 2004 (4) TMI 368 - CESTAT, MUMBAI] and it was held therein that The respondent has no case that the appellants have claimed refund of duty unduly or with any oblique purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RMA, MEMBER (JUDICIAL) Shri Neerav R Mainkar, Advocate for the appellant Shri Xavier R Mascarenhas, Superintendent (AR) for the respondent ORDER PER: C J MATHEW The short point in this appeal of M/s Maharashtra State Power Generation Company Ltd, challenging denial of refund claim of Rs. 36,70,325/-, is the requirement of furnishing TR-6 challan in original as evidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944 for claiming of refunds came before the Tribunal in Maharashtra State Electricity Board v. Commissioner of Central Excise, Nagpur [2004 (170) ELT 541 (Tri.-Mumbai)] and it was held therein that 5. I have perused the letter dated 25-4-94 of the Central Excise Superintendent, Amravati, referred to by the ld. Counsel. The second paragraph of this letter indicates that the relevant gate p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply his mind to the relevant contents of the letter. The letter is an intra-departmental correspondence and the same reads in favour of the assessee. I am therefore, of the view that, without looking into the case law cited by the Counsel, it is possible to allow the refund claims in question lawfully on the strength of the facts borne on the departmental correspondence. It is unjust to burden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability even though available with the central excise authorities. In view of this, the impugned order is set aside and the application restored to the original authority for fresh determination of the application for sanction in consequence of judicial determination of non-excisability. 6. Accordingly, the appeal is allowed by way of remand. ( Order pronounced in the open court on 06/12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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