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2013 (1) TMI 663 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIExcise duty erroneously made by assessee Whether Excise duty erroneously made by assessee should be refunded or not Assessee while making e-payment of duty liability for their Chennai unit had erroneously made it for their Podicherry unit whose registration was cancelled Held that:- It is only an human error and duty liability which was remitted erroneously under erstwhile Podicherry code number a non-functioning unit and whose Central Excise Registration was cancelled Since the duty by mistake is not duty due to the Government, the question of filing application under Section 11B also does not arise Due to indifferent attitude of the officer, the appellant was put under irreparable monetary loss Appellant is entitled for the refund of excess amount of duty paid along with interest Decided in favour of the assessee.
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