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2019 (5) TMI 1564 - CESTAT MUMBAIRefund of excess amount debited while filing the ER-1 Return - HELD THAT:- The debit of the excess amount was only an arithmetical/clerical mistake and the said amount paid by mistake cannot be termed as duty. It is deposit only. There is force in the contention of the appellants that although they have submitted the documents in support of their claim before the lower authorities but the same was not considered by any of the authority below. Matter remanded to the Adjudicating Authority to decide the issue afresh, after providing reasonable opportunity to the appellants and after taking into consideration the documents produced by the Appellants - appeal allowed by way of remand.
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