2009 (10) TMI 759

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refund claim on the ground that they have paid the excess duty of Rs. 22,509/- due to a clerical error while preparing manual cluster-wise invoice. The adjudicating authority found that the respondent is entitled to such claim and it was also verified that the said refund claim is only due to a clerical error and is also not hit by the bar of unjust enrichment, the claim was allowed. The Revenue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d SDR submits that there are the parallel provisions under the Customs and the Excise laws and the respondent has made the self assessment which has taken finality and same was not challenged by the respondents in that event refund claim cannot be entertained. Further he relied on Commissioner of Central Excise v. Flock India Pvt. Ltd. [2000 (120) E.L.T. 285 (S.C.)] (supra) and Priya Blue Industri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessment. Moreover in the facts and circumstances of the case it is revealed that there was a clerical error. Due to that clerical error, the refund claim was reasoned. In such an event the assessment is need not to be challenged. With these findings I do not find any merit in the appeal, the same is dismissed and the impugned order is upheld. (Pronounced in Court) - - TaxTMI - TMITax - Ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X