Appellant Wins Refund for Excess Duty Paid Due to System Error, Department Can't Benefit from Its Own Mistake.

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....Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the appellant had to pay in cash - mistake was detected and appellant compelled to seek refund - It is a settled law that the Department cannot take advantage of its own wrong - directed to grant refund....