TaxTMI 
TaxTMI 
2003 (1) TMI 334
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....se under Excise, under the cover of AR-3A No. HSD-11, dated 9-8-98; that inadvertently they paid duty on the said goods; that the goods were duly received at their Jammu Depot and cleared therefrom on payment of duty; that the debit of payment of duty due to mistake came to their knowledge in December, 1998 and after discussing the matter with the then Suptd. Central Excise they took a Credit of duty amounting to Rs. 18,53,672/- in their PLA on 31-12-98; that this fact of taking Credit in PLA was also intimated to the Suptd. under their letter dated 2-1-99; that the Suptd. under letter dated 12-4-99 requested them to debit the amount immediately and accordingly they debited the same in PLA on 6-5-99 and intimated the fact to the Asst. Commi....
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....ut jurisdiction inasmuch as no show cause notice has ever been issued for recovery of the amount; that this issue has also been examined by the Commissioner (Appeals); that the debit made in the PLA at the time of clearance of HSD on 9-8-99 was wrongly made as no duty was attracted on the goods as the same were cleared under bond; that the wrong debit in the nature of clerical error which could be corrected by them without any reference to the Department. 3. Countering the arguments Shri D.N. Chaudhary, learned SDR, submitted that the appellants had cleared the excisable goods on payment of duty on 9-8-98. Section 11B of the Central Excise provides that any person claiming refund of any duty of Excise has to make an application for re....