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2019 (5) TMI 270 - AT - CustomsRefund of excess paid duty in cash - case of Revenue is that the excess duty paid through FPS licence dt. 26/08/2013 can be refunded by way of recredit in the license and not in cash - HELD THAT:- The observation of the Commissioner(Appeals) in the impugned order that the appellant has claimed the refund by way of recredit in the licence is factually incorrect because in the application for refund, which is on record, it is nowhere mentioned that the appellant has claimed the refund by way of credit whereas the fact of the matter is that the appellant has filed the application seeking refund of the excess duty paid by them by debit in the license No.1510019864 dt. 26/08/2013 which was left over while considering the amount of duty paid. Further, it is found that the whole situation has arisen due to the fact that licence was debited but the same was not reflecting in the system and as a result the appellant had to pay in cash. Subsequently, mistake was detected but the authorities did not correct the same on their own but the appellant was compelled to seek refund - It is a settled law that the Department cannot take advantage of its own wrong. Appeal allowed - decided in favor of appellant.
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