2009 (10) TMI 759

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cts of the case are that the respondent has filed refund claim on the ground that they have paid the excess duty of Rs. 22,509/- due to a clerical error while preparing manual cluster-wise invoice. The adjudicating authority found that the respondent is entitled to such claim and it was also verified that the said refund claim is only due to a clerical error and is also not hit by the bar of unjus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und claim cannot be entertained. 3. The learned SDR submits that there are the parallel provisions under the Customs and the Excise laws and the respondent has made the self assessment which has taken finality and same was not challenged by the respondents in that event refund claim cannot be entertained. Further he relied on Commissioner of Central Excise v. Flock India Pvt. Ltd. [2000 (120) E.L....