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2018 (5) TMI 1405 - AT - Central ExciseCorrection of duty demanded due to error made by the Department in computation - Department though admitted the mistake in calculation but refused to correct the same on the ground that there is no provision in law - Held that: - the appellant paid the duty along with interest before the issue of SCN but due to calculation error, the appellant paid the excess duty to the extent of ₹ 1,86,463/- - the Department vide its letter dated 25.04.2017 has accepted the error but they have refused to correct the same and rather the impugned order was passed dismissing the appeal of the appellant on time-bar whereas the fact of the matter is that the assessee has filed the appeal against the letter dated 25.04.2017 refusing to correct the mistake committed by the Department. Once the Department has accepted the mistake then it was the bounded duty of the Department to correct the calculation error, refusal to do so is not tenable under law. Appeal allowed - decided in favor of appellant.
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