9911796707
TMI Blog2015 (12) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Industrial Valve. While supplying the goods to their customers M/s. Bharat Petroleum Corporation Ltd. (BPCL) for preparing sale invoices the price of one goods was wrongly feeded in the computer i.e. Rs. 3,64,495/- instead of Rs. 36,495/- per unit. They have cleared two units accordingly the excess value by Rs. 6,56,000/- was mentioned in the Invoice No.439 dt. 30.4.2009, on which excess duty of Rs. 54,054/- was paid. The appellant filed a refund claim for Rs. 54,054/- on 21.7.2009 alongwith documents such as ER-1 for April 2009, invoice purchase order etc. The adjudicating authority has rejected the claim on the ground that the descriptions of the goods are not tallying between the invoice and the purchase order. It was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vide No. COL.2088067 dt.22.9.2009 wherein the mistake was clearly described and accepted by their customer and it was also made clear that the payment was made as per the correct price and duty thereon and no excess payment on account of price as well as duty was made to the appellant. He further submits that the invoice copy obtained from the customer where on an endorsement for passing of payment was made and which shows that against the total bill amount of Rs. 14,15,748/- only the payment of Rs. 6,76,732/- was made that means the excess charged price and value was reduced by correcting the value. He submits that on the said endorsement the P.O. number was given as 4502410755 the same P.O. number is appearing on the purchase order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 but the appellant has wrongly invoiced at Rs. 3,64,495/-. Accordingly, corresponding value and the duty was also charged on the higher side. However, the customer have corrected the invoice and the payment towards that invoice No. 439 dt. 30.4.2009 was made as per the reduced/corrected amount. I have also observed that in the payment advice issued by M/s. BPCL, it is clearly mentioned therein that against the invoice No. 439 dt. 30.4.2009 the payment of only Rs. 6,76,732/- was made, as against the value shown in the invoice i.e. Rs. 14,15,748/-. With this evidence, all the doubt stands cleared that the appellant has charged higher amount inadvertently and accordingly the excess duty was also paid. With the above factual position, I do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
