2010 (10) TMI 1005

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....he Appellant. Shri Anil Khanna, SDR, for the Respondent. ORDER The appellants filed the refund claim on 25-12-2007 which was received in the office of the Assistant Commissioner Central Excise, Bilaspur on 28-12-2007 on the ground that the appellant has removed the goods in the month of October, 2006 particularly on 13-10-2006 and 30-10-2006 on the ground that they have inadvertently comp....

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.... of limitation. He also relied on the decision of Indo Rama Synthetics (India) Ltd. v. UOI reported in 2002 (143) E.L.T. 299 (Del.) wherein the Hon'ble High Court of Delhi has held that payment of excess duty owing to calculation mistake at the importers end on account of faulty functioning of computer, there is a calculation error and the appellants were entitled for refund claim. He further reli....

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....er provisions of Section 154 of the Customs Act, 1962 which deals with mistake or error by the importer or Central Excise officers whereas in the case of Indian Oil Corpn. cited supra, the facts were that credit of excess duty was taken by the appellants in their personal ledger account which was asked by the Assistant Commissioner to file a refund application for duty already paid. Hence, the abo....