https://www.taxtmi.com/caselaws?id=82730 The Superintendent's RT-12 assessment power under Rule 173-I is confined to a limited, ministerial enquiry and may cover only apparent excess duty arising from arithmetical or clerical mistakes, double payment on the same goods, or cancellation of gate passes. It does not extend to reassessment of assessable value, classification, or duty rate, which fall outside that scope. Where the alleged excess payment depends on re-determination of assessable value or another substantive issue, the proper remedy is a refund claim under Section 11B. Credit in PLA could therefore be granted only within the narrow RT-12 enquiry; other claims had to proceed through refund proceedings. en-us Mon, 12 Aug 1991 00:00:00 +0530 Thu, 07 Jul 2011 10:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82730 The Superintendent's RT-12 assessment power under Rule 173-I is confined to a limited, ministerial enquiry and may cover only apparent excess duty arising from arithmetical or clerical mistakes, double payment on the same goods, or cancellation of gate passes. It does not extend to reassessment of assessable value, classification, or duty rate, which fall outside that scope. Where the alleged excess payment depends on re-determination of assessable value or another substantive issue, the proper remedy is a refund claim under Section 11B. Credit in PLA could therefore be granted only within the narrow RT-12 enquiry; other claims had to proceed through refund proceedings. Case-Laws Central Excise Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82730