2015 (1) TMI 372

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.... Sharma, Authorized Representative (DR), for the Respondent. ORDER The appellant are manufacturers of packing machinery chargeable to Central Excise duty. Their manufacturing unit is located at 14/5, Mathura Road, Amar Nagar, Faridabad, Haryana. In adjoining premises at 13/6, Mathura Road, Amar Nagar, Faridabad is located another unit of the same manufacturer. The appellant, that is the unit....

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....uested for transfer of the amount deposited in the name of the other unit to the account of the appellant. However, this request was not accepted and the appellant were directed to pay the duty once again and along with interest and seeks refund of the duty paid in the name of the second unit at 13/6, Mathura Road, Amar Nagar, Faridabad. The appellant paid the duty for August, 2009 once again alon....

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.... August, 2009 got paid in the account of the sister unit located at 13/6, Mathura Road, Amar Nagar, Faridabad by mistake, that as soon as this mistake was pointed out, the appellant took up the matter with PAO for transfer of the amount paid by mistake in account of second unit to the account of the appellant but when the PAO did not agree for this, the appellant paid the duty once again along wit....