Refund of excess tax paid - The refund claim under 11B was...

Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include a totally new ground. While the Commissioner (Appeals) in the impugned order felt that the appellant was seeking a refund claim under section 11 B to derive a double benefit by also taking credit of the same amount - Both the ground of rejection not valid - Revenue directed to allow refund after verification of mathematical accuracy in computing the refund claim - AT