2013 (1) TMI 663

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Assessee. None, for the Department. [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, Pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Rules allowing suo motu taking of credit or refund 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 asid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be decided is whether the impugned order rejecting the 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 d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant to discharge duty liabilities twice which has 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 situ....