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Issues:
1. Refund claim rejection based on time bar. 2. Dispute over duty payment being made twice. 3. Invocation of Section 154 for correction and refund. Issue 1: Refund claim rejection based on time bar: The appellant filed a refund claim for duty paid twice, which was rejected by the adjudicating authority and Commissioner (Appeals) as time-barred since it was filed after six months. The appellant argued that the duty paid the second time was a mistake and not liable to be paid. The appellant relied on a Larger Bench decision for correction under Section 154. The Department, however, maintained that the claim was correctly rejected due to being filed beyond the statutory time limit. Issue 2: Dispute over duty payment being made twice: It was undisputed that the appellant paid duty of Rs. 7,65,129/- twice. The authorities issued a short receipt certificate when the goods were not found upon the second payment. The Department acknowledged the double payment in a letter. The Tribunal noted that Section 154 allows correction of arithmetical errors or omissions without specifying a time limit. Citing the Hindustan Fertilizer Corpn. case, the Tribunal held that relief can be granted under Section 154 even after six months from the duty payment date. Issue 3: Invocation of Section 154 for correction and refund: The Tribunal found the appellant's case aligned with the Larger Bench decision, allowing the appeal by remanding it to the original adjudicating authority. The authority was directed to reconsider the refund claim in light of Section 154 and provide an opportunity for the appellant to present evidence. The appeal was allowed for further proceedings based on the principles outlined in the Larger Bench decision. This judgment highlights the importance of timely refund claims, the application of Section 154 for correcting errors, and the possibility of obtaining relief even after the statutory time limit has passed, based on relevant legal precedents and provisions.
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