2016 (2) TMI 1002

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..... entitle for the refund claim - The adjudicating authority shall carry out proper verification of all the documents to find out whether the appellant have paid excess duty in respect of the goods cleared by them and on that basis refund should be reprocessed in accordance with law - Appeal allowed by way of remand.
Mr Ramesh Nair, Member(Judicial) Ms. Hasmita Khatri, Asstt. Manager, Indirect Taxation for the Appellants Shri. Sanjay Hasija, Superintendent (A.R.) for the Respondent Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. SB/277/Th-I/10 dated 15/12/2010 passed by the Commissioner(Appeals), Central Excise, Mumbai Zone-I, whereby Ld. Commissioner(Appeals) upheld the Order-in-Original No. 1532/09-10 dated 20/ .....

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..... there are some clerical error in mentioning purchase order number in the invoices and description mentioned in the ER-1 returns therefore Revenue has expressed doubt about the authenticity of the refund claim. She submits that there is no dispute that excess duty was paid due to higher prices charged in the invoice due to software problem. The clerical error whatsoever occurred in the documents will not negate the fact that excess duty has been paid. However, the Original authority as well as first appellate authority have not verified the refund claim in proper perspective and rejected the same only on the clerical mistake occurred in the invoices and ER-1 returns. It is to be noted that debit note indeed issued by the customers of the app .....

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..... llant, if all the documents such as purchase order /invoices/ER-1 returns/debit notes and treatment given in the books of account are verified, it can be clearly establish, whether the appellant have paid the excess duty. On this basis if it is proved that the appellant have paid excess duty for which debit note was issued by the customer to the appellant, then appellant is prima facie entitle for the refund claim. However this exercise of proper verification of the documents has not been carried out by the original authority. The adjudicating authority shall carry out proper verification of all the documents to find out whether the appellant have paid excess duty in respect of the goods cleared by them and on that basis refund should be re .....

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