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June 2015

[2015-TIOL-1216-HC-MAD-ST] M/s Sundaram Industries Ltd vs. The Department of Central Excise

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Incorrect Assessee Code selected while making
e-payment and the payment made again with the correct code is liable to
be refunded as the payment is made twice.

Facts:
The
petitioner erroneously made payment against a wrong STC code and also
made the same payment again with the correct code. The Assessee whose
STC code was selected wrongly had provided a no-objection in refunding
the amount to the petitioners. Bank letter was also submitted certifying
the wrong payment made and an indemnity bond undertaking to indemnify
the loss of the department on sanctioning the refund claim to them was
also filed.

Held:
Since the payment is made twice, the Respondent is directed to refund the amount to the Petitioner.

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