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2019 (4) TMI 1075 - AT - Central ExcisePayment of Clean Energy Cess but under wrong code - invocation of extended period of limitation - penalty - HELD THAT:- In the instant case it is not denied the appellants have not paid Clean Energy cess. The only mistake was the wrongful mention of the assess code. The assessee code mentioned also pertains to the appellants themselves. It is not the case of the department that the code used is not in existence or is in defunct. Tribunal has held that payment of tax is a wrong code will not make the payment null and void as in the case of CCE & ST V/S.K.K. Kedia 2014 (10) TMI 602 - CESTAT NEW DELHI] There is no case made out by the department against the appellant. As long as the duty is paid and credited duly to the Govt. of India account, procedural infractions which are curable in nature will not nullify such payments. Demanding such duty second time is certainly harsh and has no sanction of law, more so along with interest and penalty. Appeal allowed - decided in favor of appellant.
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