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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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