2016 (2) TMI 933

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....rised Representative ORDER P. K. Das, (Judicial Member) Heard both sides an perused the records. 2. The appellant filed this appeal against rejection of refund clam of Rs. 1,57,879/-. During the period from 6.12.2007 to 15.12.2007 and 5.8.2008 to 8.8.2008, the appellant defaulted to discharge the monthly payment of duty under Rule 8(3) of the Central Excise Rules 2002. The appellant pa....

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....he records. 5. It is an admitted fact that the duty payable by the appellant has been paid. The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty. As held by this Tribunal in the case of Shankar Ramchandra Auctioneers - 2010 (19) S.T.R. 222 (Tri.-Mum.) wherein it was held that the excess amount paid erroneously as duty which was no....