2010 (4) TMI 625

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....the Petitioner. Shri H.P.S. Ghuman, SSC, for the Respondent. [Order per: Ashutosh Mohunta, J. (Oral)]. - The Indian Oil Corporation, Panipat Refinery, Marketing Complex, Panipat cleared a consignment of 1594.460 KL HSD under bond to Jammu Depot on 9-8-1998. The Indian Oil Corporation was not required to pay any duty at that time. However, despite the fact that they were not liable to be pay ....

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.... claim for refund filed on 7-1-1999 within six of the second debit on 6-5-1998 is barred by limitation? (2) Whether re-credit of the amount in the PLA with the permission of the Superintendent of Central Excise was permissible? (3) Whether a claim for refund was to be filed when the debit was made on account of clerical error and was not a duty of excise re fundable under Section 11B? (4)....

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....lication by the Central Excise authorities on the ground that application has been filed beyond the period of 6 months from the date of crediting the amount in their personal ledger accounts cannot be sustained, because the State cannot enrich itself unjustly when no duty was liable to be paid by the petitioner. In Indo Rama Synthetics (India) Ltd. v. Union of India, reported as 2002 (143) E.L.T. ....