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TMI Blog1996 (7) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. [Order]. - Today the matter was listed for admission. However, the appeal is admitted and the same is taken up for hearing on merits. 2. The appeal is directed against the captioned order in appeal passed by the Commissioner of Central Excise (Appeals), Ahmedabad allowing the refund claim for Rs. 5,651/- filed by the respondents in relation to the double payment made. 3. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be computed from the date of assessment of RT 12 returns and the date of actual payment is specified to be the relevant date for the same. He also pleads that Rule 173-I is restricted only for calculation of mathematical or clerical error and would not stand attracted. Referring to the decision of the Supreme Court in Miles India v. Asstt. Commissioner - 1987 (30) E.L.T. 641 (SC) = 1985 ECR 289 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Tribunal in Digvijay Cement Co. - 1986 (25) E.L.T. 994 (Tri.) he has submitted that the period of limitation would start not from the actual date of first debiting the duty in the account current but when the assessment is finalised under Rule 173-I. He has also referred to another judgement reported in 1978 (2) E.L.T. (J 660) (GOI) to the effect that the question of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory provisions before the Customs or Excise Authorities have to be considered under the provisions laid down under that particular statute. Even if it is a double payment, when the refund is to be claimed, it has to be filed within the ambit of Section 11B. The decision of the Tribunal in Digvijay Cement Co. also will not be applicable as this is not the maintenance of account current but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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