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2011 (3) TMI 396 - AT - Central ExciseRefund - duty paid mistakenly twice by debit in Cevat amount - However instead of cutting and overwriting the said second time debit entry, the appellant debited the second time paid duty from the sum total of the credit available and arrived at the correct figure in their RG 23A Part-II, at the end of the month itself - Such corrected RG 23A Part-II was submitted before the authorities along with the returns required to be filed by the assessee - Correction was only rectifying the clerical mistake, result of the arithmetical errors - Correction not requiring any lis between the parties.technical view that even in such cases where admitted wrong entries are made and are rectified immediately thereafter, an assessee is required to file refund application is to shake the assessee’s faith in the judicial system - Hence, the Larger Bench decision of the Tribunal in the case of BDH Industries Ltd.[2008 -TMI - 30889 - CESTAT MUMBAI]is not appropriate in as much as in the present case the mistake was rectified immediately in the same month - Decided in favour of assessee.
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