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2008 (4) TMI 83 - CESTAT, NEW DELHICondonation of delay – appeal was filed 13 days after expiry of the limitation – Dept. was misled by wrong mention of the date of receipt of the copy of the order– delay is not deliberate so it is condonable - serial number wrongly mentioned in B/E resulted in excess payment of duty – where refund is the logical consequence of correction of some clerical u/s 154, the person should not be denied the benefit merely because he didn’t prefer appeal against the assessment order – appeal dismissed
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