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2016 (9) TMI 357 - AT - CustomsRefund of excess CVD paid - arithmetical error - requirement of reassessed bill of entry - certificate from chartered accountant regarding unjust enrichment - Held that: - non filing or late filing of appeal against the original assessment on the bill of entry is not relevant and appellant can challenge the assessment by way of a refund application - an opportunity of personal hearing should be extended to the appellant by AC Refunds to explain their case. Appellant shall demonstrate before AC refunds that higher CVD paid in the first assessment was only due to clerical mistake based on documentary evidence - Department is also at liberty to examine the aspect of unjust enrichment - matter remanded - appeal allowed - decided in favor of appellant.
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