TMI Blog2011 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... figure in their RG 23A Part-II, at the end of the month itself - Such corrected RG 23A Part-II was submitted before the authorities along with the returns required to be filed by the assessee - Correction was only rectifying the clerical mistake, result of the arithmetical errors - Correction not requiring any lis between the parties.technical view that even in such cases where admitted wrong ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s engaged in the manufacture of Pre-stressed Mono-block Concrete Sleepers for Railways. The said goods were cleared by them to the Railways under the cover of thirty different invoices during the period 2-4-07 to 13-4-07, on payment of duty of ₹ 3,58,052/- and VAT @ 3%. However on realizing that the VAT was required if charged @ 12.5% instead of 3%, they raised a supplementary invoice No. 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellant by way of issuance of a show cause notice dated 29-8-08 alleging that instead of taking such refund on their own, they should have filed a refund application. The said show cause notice was dropped by the original adjudicating authority. Revenue filed an appeal their against, which was accepted by Commissioner (Appeals). Hence the present appeal. 5. After hearing both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y such errors is required to be arrived at. Where the entries are made incorrectly and there is no dispute about the same, correction of such entries is only arithmetical, not requiring any lis between the parties. To take a technical view that even in such cases where admitted wrong entries are made and are rectified immediately thereafter, an assessee is required to file refund application is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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