9911796707
TMI Blog2015 (5) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... n one letter viz., "J" has been wrongly mentioned instead of "H". Therefore, the department has given credit of the said amount from the company which has the assessee code as AABCS5320JXM001 which is not in existence as of now. Apart from that, admittedly, the petitioner has made the payment twice. In view of the above said position, the petitioner is entitled to get refund of the payment wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the respondent and they are paying excise duty regularly. On 06.11.2014, while making payment of ₹ 15,00,000/- towards excise duty through e-payment, the petitioner company wrongly mentioned their assessee code as AABCS5320JXM001 instead of AABCS5320HXM001 resulting wrong entry of credit from the account of a different assessee viz., M/s.SURI IMPEX, Gurgoan instead of petitioner compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f process of the petitioner's refund application, a letter was addressed to the Assistant Commissioner of Central Excise, Gurgoan, on 01.01.2015 to confirm the payments said to have been made by the petitioner under the wrong STC code belonging to M/s.Suri Impex. The Assistant Commissioner of Central Excise, Gurgoan vide letter dated 05.01.2015 certified that M/s.Suri Impex have applied for su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been wrongly mentioned instead of H . Therefore, the department has given credit of the said amount from the company which has the assessee code as AABCS5320JXM001 which is not in existence as of now. Apart from that, admittedly, the petitioner has made the payment twice. In view of the above said position, the petitioner is entitled to get refund of the payment wrongly made on 06.11.2014. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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