Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2012 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 149 - GUJARAT HIGH COURTRefund claim - same duty paid twice - Held that:- When the petitioners paid the duty of ₹ 91,128/- at the time of clearance of goods, they discharged their excise duty liability on such clearances. Thereafter, the petitioners had no further excise duty liability on such goods. If by mistake or a pure clerical error or an oversight, the petitioners also thereafter debited the same amount in the Personal Ledger Account and deposited a sum of ₹ 91,128/- all over again, such deposit cannot take the character of duty paid. Such deposit was purely an error and the amount deposited cannot be co-related with the petitioners' responsibility to discharge excise liability. Such payment of ₹ 91,128/- made second time, therefore cannot be seen as a duty deposited or paid. Under the circumstances, the claim of the petitioners seeking repayment of such amount cannot be seen as a refund claim made under section 11B of the Act. Merely because there is no specific statutory provision pertaining to return of amount deposited under a mistake, per se, should not deter from directing the respondents to return such amount. Admittedly, there is no prohibition under the Act from returning such an amount - directed to the respondents to pay petitioners a sum of ₹ 91,128/- with simple interest at the rate of 9% per annum after a period of three months from the date of the application dated 1-11-2003 till actual payment - in favour of assessee.
|