https://www.taxtmi.com/caselaws?id=255478 Where duty had already been paid and the challan reflected only a mistaken assessee code or factory registration number, the Bombay High Court held that administrative correction was justified instead of compelling a fresh payment and refund cycle. The court treated the error as a clerical mistake in payment particulars, with no change in the nature of the duty discharged, and found no legal basis to insist on duplication of payment. The respondents were directed to correct the registration details within the stipulated time, so the payment could be treated against the correct factory registration. en-us Mon, 04 Aug 2014 00:00:00 +0530 Sat, 17 Jan 2015 13:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255478 Where duty had already been paid and the challan reflected only a mistaken assessee code or factory registration number, the Bombay High Court held that administrative correction was justified instead of compelling a fresh payment and refund cycle. The court treated the error as a clerical mistake in payment particulars, with no change in the nature of the duty discharged, and found no legal basis to insist on duplication of payment. The respondents were directed to correct the registration details within the stipulated time, so the payment could be treated against the correct factory registration. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255478