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2014 (3) TMI 416 - AT - Central ExciseAvailment of CENVAT Credit - Whether appellant can take suo moto credit of excess duty debited for second time payment of duty or they were required to claim in respect of the excess amount debited towards the payment of duty twice over - Held that:- The fact was brought to the notice of the department by the appellants in their letter dated 12th June, 2001. In fact, the letter requests the department for correcting the error. This is a simple arithmetical mistake. The departmental authorities could have advised the appellants to adjust the excess amount towards payment of duty for subsequent periods. But they advised the appellant to file a claim for refund. If at all a refund claim is required, the first letter informing the department of the mistake and requesting for permission to rectify the same should be taken as claim for the purpose of Section 11B. Alternatively, the contention of the appellant that the amount paid by mistake is not duty merits consideration. In fact, duty paid on the goods is indicated in the invoices. The amount erroneously paid in excess does not find mention in any invoices. In that sense, the amount paid should be considered as deposit and not duty - Following decision of BDH Industries Ltd. Vs. Commissioner of Central Excise (Appeals), Mumbai-I [2008 (7) TMI 78 - CESTAT MUMBAI] - Decided in favour of assessee.
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