9911796707
TMI Blog2011 (3) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... by the revenue challenging the order passed by the Tribunal which has held that the assessee is entitled to refund. The assessee by an arithmetical mistake paid the highest amount of duty as per purchase order dated 5-2-2002 of M/s. Karnataka Power Transmission Corporation Limited. The price of the Unit at Lot-3a is Rs. 23,23,240/- whereas the price of the Unit at Lot-3b-1 is Rs. 24,96,275/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the coordinate Bench in CC, Cochin v. Rajesh Chemicals reported in 2006 (196) E.L.T. 64 (Tribunal, Bangalore), held that where the excess payment of duty was made due to arithmetical error it cannot be said to be considered as duty and the same is also not hit by the provisions of unjust enrichment. The Tribunal also relied on a Judgment of the Division Bench of the appellate Tribunal in CCE, Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The customer refused to pay the excess duty claimed pointing out that it is a clerical mistake. It is in that context, it was held that the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee and hence the assessee is entitled to refund of the same. That is the view which is taken by the Tribunal which is in accordance with law and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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