Court Rules Excise Duty Payment Valid Despite Wrong Code Use; Avoids Unjust Financial Burdens on Payer.

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....Adjustment of Payment of duty under the wrong code - whatever be the accounting difficulty, when undisputed fact is that the petitioner did pay a certain excise duty, merely mentioning wrong code in the process, cannot result into such harsh consequence of the entire payment not being recognized as valid, incurring further liability of repayment of the basic duty with interest and penalties - HC....