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TMI Blog2013 (1) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... tration was cancelled – Held that:- It is only an human error and duty liability which was remitted erroneously under erstwhile Podicherry code number a non-functioning unit and whose Central Excise Registration was cancelled – Since the duty by mistake is not duty due to the Government, the question of filing application under Section 11B also does not arise – Due to indifferent attitude of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled a Refund claim with the Lower Adjudicating Authority on the ground that while remitting e- payment of duty for the month of December 2010 relating to their Chennai unit had erroneously made the duty amount of Rs. 4,65,000/- erroneous made into Podicherry unit Account while making e-payment. After due process of law, the Lower Adjudicating Authority rejected the refund claim vide impugned Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that by oversight credited Rs. 4,65,000/- in the PLA account of their Pondicherry unit, which was closed long back, instead of crediting the same under their Chennai unit account. 4.1 During the hearing, in addition to reiterating the submissions already made in the appeal memorandum, he further requested that the amount lying in the PLA account of their Pondicherry unit does not belong to Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, the appellant remitted the said duty amount in the correct code number pertaining to their Chennai factory and applied for the refund of the amount thus erroneously paid to Puducherry Division Account. In the instant case the appellant made the e-payment in the account of their erstwhile non-functioning unit which was once functioning and whose Central Excise Registration was cancelled. But n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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