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2016 (6) TMI 924 - GUJARAT HIGH COURTPayment of duty excise under wring accounting code - rectification of error - the petitioner made payment of such sum through electronically. However, due to the error of the clerk instead of putting excise code of 0038 of such payment, service code of 0044 was inserted - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in payment cannot be rectified as accounts of the years are closed. - Held that:- Whatever be the internal instructions of the department, the amount not due under a head cannot be appropriated leaving the actual dues unpaid. The department cannot appropriate sum towards the head where there was no liability for the petitioner to pay the tax. If the petitioner is now made to pay said sum of ₹ 5,04,700/, that would be double recovery by the Government, which would be wholly unauthorised. The respondents are directed to adjust the petitioner's payment of ₹ 5,04,700/for its excise liability for the month of March 2014 - Decided in favor of assessee.
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