2013 (5) TMI 185

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..... the excess payment is identified and reversed. It is also not clear whether the duty payment was passed on to the buyers of the products and whether any unjust enrichment would be involved if such excess payment gets refunded. Under Central Excise Law, refund of excess duty has to go through very strict scrutiny as laid down in Section 11B and that cannot be circumvented by taking suo motu cre .....

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..... .No. Date Description Credit availed BED E.Cess 237 01.07.2009 Cenvat reconciliation Statement for the year 2007-08 53794.00 0.00 59 30.04.2009 In the month of Oct Cess wrongly adjusted in RG 23A II 30802.00 0.00 55 .....

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..... 3. Aggrieved by the order of the Commissioner (Appeals), appellant has filed this appeal. The submission of the counsel is that excess payment has happened due to some clerical mistakes which they detected subsequent to reversal of credit and this clerical mistakes were corrected in the credit account. However, she submits that no refund claims were filed for getting refund of such excise duty de .....

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