2011 (3) TMI 735

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....N. Kumar, J.]. - This is an appeal by the revenue challenging the order passed by the Tribunal which has held that the assessee is entitled to refund. The assessee by an arithmetical mistake paid the highest amount of duty as per purchase order dated 5-2-2002 of M/s. Karnataka Power Transmission Corporation Limited. The price of the Unit at Lot-3a is Rs. 23,23,240/- whereas the price of the Uni....

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....;The Tribunal relying on the Judgment of the coordinate Bench in CC, Cochin v. Rajesh Chemicals reported in 2006 (196) E.L.T. 64 (Tribunal, Bangalore), held that where the excess payment of duty was made due to arithmetical error it cannot be said to be considered as duty and the same is also not hit by the provisions of unjust enrichment. The Tribunal also relied on a Judgment of the Division Ben....