Akil Kureshi, J.—The petitioners have challenged an order dated 23.3.2004 passed by the Respondent No. 3 – Deputy Commissioner of Central Excise. The petition arises in following factual background. The petitioner No. 1 is a company registered under the Companies Act. The petitioner No. 2 is the office bearer of the company. The company is engaged in the business of manufacture of sanitary wares which are excisable goods. The petitioner company cleared its final product during the period between June, 2002 and September, 2002 on payment of excise duties totalling to Rs. 91,129/-. The petitioners due to a pure clerical error, paid the same amount of duty on same clearances all over again by debiting the amount in the Personal Ledger account.

2. Realising that the sum of Rs. 91,129/- was paid twice, the petitioners filed a refund claim before Respondent No. 3 on 1.11.2003. The Respondent No. 3, however, prima facie, finding that the refund claim was barred by limitation, issued a show-cause notice dated 9.1.2004 calling upon the petitioners to show cause why the same should not be rejected. It was contended that the refund claim was made beyond a period of one year which was t