TaxTMI 
TaxTMI 
2013 (1) TMI 663
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....rtment. [Order]. - This appeal has been filed by SCG Ex d Tech Pvt. Ltd., Unit Nos. 7, 8 & 10, Block II, SIDCO Electronic Estate, Thiru Vi Ka Industrial Estate, Guindy, Chennai - 600 032 (hereinafter called the appellant), against the Order-in-Original No. 07/2011 (Refund) dated 30-3-2011 passed by Assistant Commissioner of Central Excise, II Division, Puducherry Commissionerate. 2. Brief....
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....efund without sanction by the proper officer; (iii) that the case laws cited have supported their claim that the debit entry made in the accounts is towards payment of duty only and has to be considered as refund of duty only; (iv) that the order of the Respondent suffers from legal infirmity and is liable to be set aside. 4. Personal Hearing was held on 14-7-2011. ....
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.... refund claim of the appellant is correct or not. The contention of the appellant is that while making e-payment of duty liability for the month of December 2010 pertaining to their Chennai unit had erroneously made it into the amount of their Puducherry unit which was used and whose registration was also cancelled. These facts are not in dispute. I find that it is only an human error and duty lia....
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....as resulted in seeking the excess duty paid amount by way of refund claim which falls under Section 11B of Central Excise Act, 1944. In fact since the duty by mistake is not duty due to the Government, the question of filing application under Section 11B also does not arise. There are instructions from the Board that when there is such situation, the filing of claim under simple paper is sufficien....