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2014 (3) TMI 600 - CESTAT NEW DELHIDenial of refund claim - Import of medical instruments and kits from assessee's principal in USA - Mistake in mentioning value of goods on invoice - Refund claim regarding extra duty paid - refund claim was rejected on the ground that the appellant has failed to produce documents in support of their refund claim - Commissioner (Appeals) has observed that the clerical mistake creeping into the assessment documents which can be remedied by taking recourse to Section 154 of Customs Act, 1962 by way of reassessment - Commissioner remanded matter back - Held that:- this is case where originally there was no ‘lis’ between the Revenue and the importer and there was no decision by the proper officer on the same. Admittedly, it was the case of clerical mistake - Commissioner (Appeals) has properly remanded the matter to the lower authorities for examining the assessee’s claim, after scrutiny of the documents, we find no reason to interfere with the impugned order of the Commissioner (Appeals) - Following decision of Aman Medical Products Ltd. v. CC, Delhi [2009 (9) TMI 41 - DELHI HIGH COURT] - Decided against Revenue.
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