1998 (6) TMI 326 - AT - Central Excise

Summary

The appellate tribunal rejected the appeal filed by the Revenue regarding the refund of duty paid twice under Rule 173L of Central Excise Rules. The tribunal found that although the correction of documents was not covered under Rule 173L, it was not disputed that duty had been paid twice on the same goods. The tribunal cited a previous case to support that payment of duty twice is an erroneous payment eligible for a refund under Section 11B, ultimately rejecting the Revenue's appeal.