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2008 (1) TMI 681 - AT - CustomsRefund - Time Limitation - Held that: - in the case of Tata Iron and Steel Co. Ltd. v. Commissioner of Customs (Port), Kolkata [2006 (7) TMI 363 - CESTAT, KOLKATA] has held that the slip/error in as much as exchange value, wrongly computed on account of conversion in wrong currency, can be corrected at any time. The Tribunal also held that the Customs authorities had authority and consequently a duty to correct said clerical error/accidental slip in terms of Section 154 ibid - appeal allowed by way of remand.
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