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2015 (5) TMI 416 - MADRAS HIGH COURT

2015 (5) TMI 416 - MADRAS HIGH COURT - 2015 (321) E.L.T. 37 (Mad.) - 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 letter viz., "J" has been wrongly mentioned instead of "H". Therefore, the department has given credit of the said amount from the company which has the assessee code as AABCS5320JXM00 .....

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mmunication dated 01.04.2015 issued by the respondent and consequential 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 of the petitioner. 2. The learned counsel appearing for the petitioner would submit that the petitioner company is a manufacturer of rubber products and assessee under the respondent .....

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g with interest. Thereafter, the petitioner company sought refund of 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 the respondent. However, the respondent has issued the impugned notice asking the petitioner to explain and also fixed a date of personal hearing on 06.04.2015. Challenging the said .....

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