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2015 (4) TMI 417 - AT - CustomsDenial of refund claim - Refund of excess duty paid - Denial on the ground that without challenging the assessment, refund could not have been sanctioned - Held that:- there is no dispute about the classification or rate of duty applicable. It is a pure and simple mistake of declaring a wrong currency which resulted in payment of excess duty which has been rectified by the adjudicating authority. Therefore, the question of applying the ratio of Priya Blue case [2004 (9) TMI 105 - SUPREME COURT OF INDIA] does not arise at all. On the contrary, in a large number of decisions cited by the Counsel for the appellant, this Tribunal has held that in case excess duty has been paid on account of clerical error, refund is admissible. Following the ratio of these decision, I hold that the appellant is rightly entitled to the refund of excess duty paid. - Decided in favour of assessee.
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