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2015 (2) TMI 178 - AT - CustomsRefund claim - SAD - Commissioner (Appeals) in her order rejected the appeal surprisingly altogether on a different ground assuming that differential amount of SAD for which the appellant is seeking refund was debited through DEPB script, therefore the refund is not admissible - appellant filed before the Commissioner (Appeals) only prayed that the refund was filed for the total quantity of the goods imported and sold, whereas in the application only part of the SAD was mentioned and part amount of ₹ 14,06,203.88 which was paid in cash through separate TR 6 Challan could not be mentioned through oversight, therefore their prayer before the Commissioner (Appeals) was that such mistake may be allowed to be corrected under section 154 of Customs Act, 1962 Held that:- the Commissioner (Appeals) has gravely erred in deciding the appeal altogether a different issue of DEPB, which was never into existence. From the submission, it is clear that the amount of ₹ 14,06,203.88 SAD claimed as a refund by the appellant was admittedly paid in cash against bill of entry No. 94335 dated 13/4/2010. Thus, there was a mistake occurred on the part of appellant that instead of both the aforesaid amount, they mistakenly mentioned only amount of ₹ 5,39,837.20 and ₹ 14,06,203.88 was left to be mentioned in the refund application. Consequently, it was skipped by the Asst. Commissioner also that against the total SAD payment of ₹ 19,46,041.08 towards total quantity of 2023.70 MT only SAD of ₹ 5,39,836.20 was sanctioned. In this fact I agree that the appellant, is, in principle, entitled for the refund of left over amount of ₹ 14,06,203,88 also but the same can be decided only after rectification of the mistake in the refund. I also agree that there is apparent mistake in refund and same can be rectified under Section 154 of Customs Act, 1962. Mistake occurred in the present case by which the appellant suffered non sanction of refund of SAD of ₹ 14,06,203.88 can be rectified under Section 154 of Customs Act, 1962. Therefore, the matter limited to refund of amount of ₹ 14,06,203.88 is remanded to adjudicating authority with liberty to the appellant to make an application under Section 154 of Customs Act, 1962. The adjudicating authority is directed to dispose of such application, if filed by the appellant under section 154 of Customs Act, 1962 in accordance with law. - Appeal disposed of.
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