https://www.taxtmi.com/caselaws?id=201974 The appellant filed a refund claim due to a totalling mistake in duty payment, leading to excess payment. The judge found that the error was not due to an incorrect assessment but a mere arithmetical mistake. As no formal decision or order was communicated by the Central Excise Officer, the judge allowed the appeal, setting aside the lower authority's decision. The importance of formal decisions for the validity of refund claims and appeals under the Central Excise Act, 1944, was emphasized in the judgment. en-us Wed, 18 Aug 2010 00:00:00 +0530 Thu, 03 Feb 2011 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201974 The appellant filed a refund claim due to a totalling mistake in duty payment, leading to excess payment. The judge found that the error was not due to an incorrect assessment but a mere arithmetical mistake. As no formal decision or order was communicated by the Central Excise Officer, the judge allowed the appeal, setting aside the lower authority's decision. The importance of formal decisions for the validity of refund claims and appeals under the Central Excise Act, 1944, was emphasized in the judgment. Case-Laws Central Excise Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201974