Refund Granted for Double Payment of Excise Duty on SKO Import After Clear Evidence Through PLA Records

CESTAT allowed appeal regarding refund of erroneously paid excise duty on imported SKO. Appellant substantiated claim through PLA records, TR-6 challans, invoices, and chartered accountant certification demonstrating double payment. Evidence confirmed no excise-bonded SKO was pumped by refineries during 1999-2000, establishing erroneous duty payment. Following precedents in Shree Balaji Warehouse and Grand Prix Engineering cases, CESTAT held refund claims maintainable without challenging initial assessment when erroneous payment is proven. Tribunal rejected Revenue's preliminary objections and Commissioner (Appeals)'s findings, directing refund of excise duty paid by mistake. Appeal allowed with order for duty refund. .....

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