2013 (5) TMI 171

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..... e the same cannot be treated as duty. As held in Shankar Ramchandra Auctioneers (2010 (4) TMI 391 - CESTAT, MUMBAI) excess amount paid erroneously as duty which was not required to pay, there is no bar to return of such amounts. Therefore, the provisions of Section 11B of Central Excise Act, 1944 are not applicable. Relying on the said decision, it can be concluded that the provisions of Sect .....

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..... e assessable value of Bills of Entry dated 21.02.2009 and 24.02.2009 manually and e-payment. On realization that the duty has been paid twice therefore they filed a refund claim on 29.08.2009. The said refund claim was rejected on the premise that the same is filed beyond the period of six months. 4. I have gone through the facts as well as perused the records. 5. It is an admitted fact that t .....

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