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M/s. Sundaram Industries Ltd. (Rubber Factory) Versus The Department of Central Excise

2015 (5) TMI 416 - MADRAS HIGH COURT

Denial of refund claim - Wrong entry of credit from the account of a different assessee - Held that:- while making e-payment, the petitioner company has wrongly mentioned its assessee code as AABCS5320JXM001 instead of AABCS5320HXM001 wherein one let .....

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he petitioner has made the payment twice. In view of the above said position, the petitioner is entitled to get refund of the payment wrongly made on 06.11.2014 - Decided in favour of assessee. - W.P.(MD)No.5592 of 2015, M.P.(MD) No.1 of 2015 - Dated .....

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al direction to the respondent to refund the sum of ₹ 15,00,000.00 (Rupees Fifteen Lakhs only) towards the payments wrongly made by the petitioner in Assessee Code AABCS5320JXM001 or in the alternative to allow credit of the payment in favour o .....

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ng payment of ₹ 15,00,000/- towards excise duty through e-payment, the petitioner company wrongly mentioned their assessee code as AABCS5320JXM001 instead of AABCS5320HXM001 resulting wrong entry of credit from the account of a different assess .....

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the payment made on 06.11.2014 by wrongly mentioning the assessee code. According to the petitioner, the said company is no longer in existence and the petitioner also obtained No Objection letter from the said company and submitted the same before t .....

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as filed a detailed counter wherein at paragraph 5 it has been stated as follows: "5. During the course of process of the petitioner's refund application, a letter was addressed to the Assistant Commissioner of Central Excise, Gurgoan, on 01 .....

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ied for surrender of registration and there are no dues pending against M/s.Suri Impex, Gurgoan at present. In the meantime, M/s.Suri Impex have also vide their letter dated 31.12.2014, have said that they have no objection in refunding ₹ 15 la .....

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undertaking to indemnify the loss of the Department on account of Department sanctioning refund of ₹ 15 lakhs to them." 4. Admittedly, while making e-payment, the petitioner company has wrongly mentioned its assessee code as AABCS5320JXM00 .....

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