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TMI Blog2016 (1) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... e sheet, for which the lower authority did not accept the claim is erroneous, as unjust enrichment is not attracted. The payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust enrichment is not attracted as the excess payment made is in the nature of deposit. - refund allowed - Decided in favor of assessee. - C/760/2008-Mum - Final Order No. A/1948/2015-WZB(SMB) - Dated:- 23-6-2015 - Shri Anil Choudhary, Member (J) Shri Paresh M. Joshi, Advocate, for the Appellant. Shri S.J. Sahu, Assistant Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against Order-in-Appeal No. 132(CRC)/2008(JNCH), dated 31-3-2008 passed by the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has recorded the finding that the appellant have relied upon the ruling of the Tribunal in the case of Rupesh Chemicals - 2006 (146) E.L.T. 164 (Tri-Bang) (sic), wherein it has been held that the excess payment due to arithmetical error was not to be considered as duty and that unjust enrichment provision will not be applicable. The learned Commissioner further observed that in the present case, amount claimed as refund, was not the result of a simple arithmetical error but had arisen due to application of wrong rates while computing the interest amount. It was further observed that the case of Rupesh Chemical (supra) is not applicable in the facts of the instant case. It was further held that in the Order-in-Original, the original adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been shown as recoverable from the Customs on account of additional/excess interest paid. The appellant have also filed a certificate of C.A. dated 17-1-2014 certifying that the said amount is outstanding, shown as recoverable from the Customs Department and the amount is included under Head Deposit with others in 2006-07 financial year and date of the balance-sheet as on 31-3-2007. 4.1. The learned Counsel further draws attention to the certificate of the C.A. dated 22-5-2007, Exhibit D in the appeal filed, wherein it has been certified that an amount of ₹ 11,97,763/- stands as recoverable from Office of the Commissioner of Customs (Exp.), JNCH, further, certifying that the certificate is issued on basis of the records made av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority to the effect that the amount of excess paid interest have not been passed on and the same stands recoverable in the Books of Account of the appellant. Further, the appellant have produced a copy of Balance sheet along with certificate of C.A. certifying the amount has been shown as recoverable on the Asset side under the head Deposit and Others and as such the only thing, being audited in Balance sheet, for which the lower authority did not accept the claim is erroneous, as unjust enrichment is not attracted. I further hold that the payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust enrichment is not attracted as the excess payment made is in the nature of deposit. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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