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2010 (12) TMI 1026 - AT - CustomsAmendment of documents - Refund claim was rejected on the ground that the assessees have not challenged the assessment - The Commissioner (Appeals) accepted the contention of the assessees that the case falls under ambit of Section 149 of the Customs Act, 1962, which provides for amendment of documents and, therefore, there was no requirement to challenge the assessment before claiming the refund - Held that:- Proper officer/assessing officer who assessed the duty was competent under Section 149 to permit the amendment in the Bill of Entry, and refund as result of amendment is permissible. Further, the Commissioner (Appeals) has safeguarded the interest of the revenue by directing grant of refund only after the jurisdictional Central Excise authority confirm the quantity actually received by the assessees, no reason to interfere with the impugned order, which is accordingly upheld,appeal filed by the Revenue rejected.
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