https://www.taxtmi.com/caselaws?id=244861 The Court upheld the Tribunal's decision regarding the correction of arithmetical errors in excise duty payments, ruling that such corrections do not require formal refund applications. The respondent's adjustments to rectify overpaid excise duty were deemed valid, as they were promptly made and did not necessitate a refund application under section 11B of the Central Excise Act. The Court emphasized that corrections of errors and omissions can be made without specific permission from the Department, ultimately dismissing the Tax Appeal. en-us Fri, 27 Jan 2012 00:00:00 +0530 Thu, 11 Jun 2015 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244861 The Court upheld the Tribunal's decision regarding the correction of arithmetical errors in excise duty payments, ruling that such corrections do not require formal refund applications. The respondent's adjustments to rectify overpaid excise duty were deemed valid, as they were promptly made and did not necessitate a refund application under section 11B of the Central Excise Act. The Court emphasized that corrections of errors and omissions can be made without specific permission from the Department, ultimately dismissing the Tax Appeal. Case-Laws Central Excise Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244861