Issues involved: Appeal against rejection of refund claim due to excess payment of duty and lapse of time.
Summary: The Revenue appealed against the order of the Customs Excise Service Tax Appellate Tribunal rejecting the refund claim of the assessee, who had mistakenly debited an amount in excess of duty payable. The Tribunal allowed the claim, stating that the amount paid by mistake cannot be considered as duty, and the time bar does not apply in such cases. Citing the precedent set by the Supreme Court in India Cements Ltd. v. Collector of Central Excise, the High Court upheld the Tribunal's decision, emphasizing that no question of law arises as the order is in line with the law established by the Apex Court. The appeal was rejected without being admitted.
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