1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR JUDGMENT D.B. Civil Writ Petition No. 12184/2008 (M/s. Kiran Udyog Versus Assistant Commissioner of Central Excise & Another) Date of Order :: 21st December, 2010 HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRA HON'BLE MR. JUSTICE MAHESH BHAGWATI Mr. Vaibhav Kasliwal, counsel for the petitioner Mr. Anil Mehta, counsel for the respondents BY THE COURT: The writ petition has been filed by the petitioner assailing the order dated 28th February, 2006 passed by the Assistant Commissioner, Central Excise Division Sikar. 2. It is not in dispute that the petitioner was required to make the payment of excise duty amounting to Rs. 20,507/-. It is also not in dispute that he had deposited the amount of central excise by using the challan of 'service tax'. Though the head mentioned by the petitioner was meant to be deposited in central excise duty, however, the bank credited the amount in the head of service 2 tax, as the challan was of service tax. Thus, it was not treated as a valid deposit. Penalty has not been imposed under Rule 27 of the Central Excise Rules, however, interest has been ordered to be levied upon the aforesaid amount of Rs. 20,597/- under Section 11-A and 11-AB of the Central Excise Act, 1944. Assailing the order, this writ petition has been preferred. 3. We have heard the learned counsel for the parties. 4. It is not in dispute that the amount of excise duty had been deposited, but with a wrong head. There was no necessity to make the payment of 'service tax', but the amount was deposited under the head of 'service tax'. It is a case of wrong deposit made. The amount was to be deposited with appropriate challan meant for 'excise duty '. 5. In the circumstances, after hearing the learned counsel for the parties, it is ordered that the amount of Rs. 20,597/-, which had been deposited in the head of 'service tax' by the 3 petitioner shall be refunded to him from the date of deposit along-with interest at the rate charged under Section 11-A and 11-AB of the Central Excise Act and the said amount be deposited by the petitioner under the appropriate head along-with interest within a period of six weeks from today. This we have done to do the complete justice between the parties. 6. Accordingly the writ petition stands disposed of. (MAHESH BHAGWATI),J. (ARUN MISHRA).C.J. DK/-