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2008 (3) TMI 148 - CESTAT, BANGALOREDue to certain problem in the software being used in the EDI system, assessee wrongly paid the duty at the rate of 5% on all exempted goods (Integrated Circuits) - they claimed refund of the duty paid – held that refund arising out of correction of clerical error is admissible under Section 154 even without filing the claim under Section 27
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