2009 (10) TMI 759 - AT - Central Excise

Summary

Issues:
1. Entitlement to refund claim due to clerical error in manual invoice preparation.
2. Challenge to refund claim without challenging the assessment order.
3. Interpretation of provisions under the Central Excise Act regarding appeal against self-assessment by the assessee.

Analysis:
1. The case involved a refund claim filed by the respondent due to an excess duty payment of Rs. 22,509 caused by a clerical error in preparing a manual invoice. The adjudicating authority allowed the claim, noting it was solely due to a clerical error and did not violate the unjust enrichment principle. The Revenue appealed, arguing that since the respondent did not challenge the assessment order, the refund claim could not be entertained.

2. The lower appellate authority held that appeals can only be filed against orders passed by a Central Excise Officer or the adjudicating authority, not against self-assessment by the assessee. The authority dismissed the Revenue's appeal, emphasizing that in cases of clerical errors leading to erroneous payments, rectification could be made without challenging the assessment order.

3. The learned SDR cited provisions of Section 35 of the Central Excise Act, arguing that appeals must be against orders passed by the Central Excise Officer. Since no such order was passed in this case, challenging the assessment was unnecessary. The Tribunal concurred, stating that the respondent could not challenge their own assessment, and in the presence of a clerical error leading to the refund claim, there was no merit in the Revenue's appeal. The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeal.

This judgment clarifies the distinction between challenging assessment orders and filing appeals against self-assessment by the assessee in cases of clerical errors. It underscores the importance of following statutory provisions and upholding the principles of unjust enrichment in refund claims arising from inadvertent errors.