Home Case Index All Cases Customs Customs + AT Customs - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 1032 - AT - CustomsRefund claim - excess amount paid at the time of assessment of their Bill of Entry due to clerical mistake - time limitation - denial of refund on the ground that refund claim is filed beyond a period of six months from the date of payment of duty - Held that:- The provisions of Section 27 of the Customs Act, will not apply. Hence, the refund claim of the excess amount paid by the appellant is not hit by bar of limitation of six months. As it is a case of a clerical error and the same has been rectified under Section 154, the appellant is entitled for the refund claim for the excess amount paid by them at the time of assessment of the Bill of Entry - appeal allowed - decided in favor of appellant.
|