https://www.taxtmi.com/caselaws?id=89854 Refund of central excise duty paid in excess because of a printing mistake in the notification was held admissible despite non-compliance with the prescribed procedure. The Tribunal accepted that duty had been paid at 10% instead of the correct 5% under Notification No. 41/95-C.E. due to the misprint, and that the excess payment was undisputed. It held that the assessee was entitled to the substantive refund benefit, and that procedural lapse in claiming the credit through the proper route could not defeat that entitlement. The Revenue's challenge failed, while the penalty for procedural non-compliance was left undisturbed. en-us Thu, 03 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89854 Refund of central excise duty paid in excess because of a printing mistake in the notification was held admissible despite non-compliance with the prescribed procedure. The Tribunal accepted that duty had been paid at 10% instead of the correct 5% under Notification No. 41/95-C.E. due to the misprint, and that the excess payment was undisputed. It held that the assessee was entitled to the substantive refund benefit, and that procedural lapse in claiming the credit through the proper route could not defeat that entitlement. The Revenue's challenge failed, while the penalty for procedural non-compliance was left undisturbed. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89854