TMI Blog2008 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... in Dec. 2004 while paying tax amount for the month of Feb. 2005 – Department should have advised the Appellants to claim a refund for excess amount – lenient consideration is called for to allow such an adjustment – appeal allowed - ST/73/2007 - A/342/KOL/2008 - Dated:- 7-3-2008 - Dr. Chittaranjan Satapathy, Member (T) [Order] -1. Heard both sides. Shri Dipak Bharti, learned Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this is a mistake made by the Appellants only once and there was no mala fide intention as the entire amount of tax due from the Appellants has been paid. 2. Heard learned DR, who supports the impugned order staling that it was open to the Appellants to claim refund for the amount paid in excess and not to make adjustment of the same on their own. 3. After hearing both sides, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 92,000/- (Rupees Ninety-two Thousand only). Considering the entire facts and circumstances of the case, including the fact that the Appellants have paid the excess amount of Rs. 92,000/- (Rupees Ninety-two Thousand only) in advance in the month of December, 2004 which has been adjusted against the future liability arising in February, 2005, I am of the view that a lenient considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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