Refund allowed for mistakenly paid excess duty; time bar inapplicable; appeal rejected with no admission Tribunal allowed refund of an excess duty payment, treating the amount as mistakenly paid and not as duty, and held time bar inapplicable. HC, following ...
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Refund allowed for mistakenly paid excess duty; time bar inapplicable; appeal rejected with no admission
Tribunal allowed refund of an excess duty payment, treating the amount as mistakenly paid and not as duty, and held time bar inapplicable. HC, following SC precedent and subsequent HC authority, found no error in the Tribunal's decision, held no question of law arose and refused interference. Appeal was rejected without admission.
Issues involved: Appeal against rejection of refund claim due to excess payment of duty and lapse of time.
Summary: The Revenue appealed against the order of the Customs Excise Service Tax Appellate Tribunal rejecting the refund claim of the assessee, who had mistakenly debited an amount in excess of duty payable. The Tribunal allowed the claim, stating that the amount paid by mistake cannot be considered as duty, and the time bar does not apply in such cases. Citing the precedent set by the Supreme Court in India Cements Ltd. v. Collector of Central Excise, the High Court upheld the Tribunal's decision, emphasizing that no question of law arises as the order is in line with the law established by the Apex Court. The appeal was rejected without being admitted.
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