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TMI Blog2011 (10) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... PVC resin on which CENVAT Credit was taken as such on 19-3-2007 on payment of duty for taking appropriate amount from the CENVAT Credit Account. However, the Appellant again paid the duty on 31-3-2007. This double payment was noticed only somewhere in February, 2009 and on 17-2-2009, the Appellant filed a Refund Claim for the second payment of duty made by them by mistake. However, the Refund Clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. Further, he also relies upon the Board's Circular F. No. 5/7/71-CX-1, dated 8-5-1971, wherein it was clarified that the limitation of 3 years would be applicable when any payment was made under mistake of law. He also relies upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax, UP v. Auriaya Chamber of Commerce, Allahabad reported in 1986 (25) E.L.T. 867 (S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly a deposit and cannot be considered as duty, cannot be sustained. Since it is a decision of the Larger Bench of the Tribunal, the decision has to be applied to this case also and the Appeal is required to be rejected. As regards the decision of the Hon'ble Supreme Court in the case of Auriaya Chamber of Commerce (supra), it was rendered on an issue of sales tax, and unless the relevant provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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