Invoice Error Leads to Excess Debit; Appellant Entitled to Credit for System Mistake, No Duplicate Duty Payment Involved.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty payment shown in the invoice was debited, therefore, this is not a case of either of excess payment of duty or twice payment of duty. - The suo moto credit of excess debit made by the appellant is eligible to the appellant....