2005 (9) TMI 152

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....   [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against order-in-appeal number 181/2003 (B. III), dated 12-11-2003 passed by the Commissioner (Appeals), Bangalore. 2. The facts of the case are as follows :- The appellants, by mistake, debited an amount of Rs. 1,58,099/- in excess in their PLA/CENVAT account for the month of March 2001. Hence, they approach....

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.... made by the appellants before passing the order-in-appeal. 2.         When the appellant brought to the notice of the department the fact of excess debit, instead of following them to rectify the error thereby utilizing the amount for subsequent payments, they misguided them to file the refund claim. 3.         ....

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..... The departmental authorities could have advised the appellants to adjust the excess amount towards payment of duty for subsequent periods. But they advised the appellant to file a claim for refund. If at all a refund claim is required, the first letter informing the department of the mistake and requesting for permission to rectify the same should be taken as claim for the purpose of Section 11B....