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2018 (8) TMI 834 - AT - CustomsRefund of SAD - N/N. 102/2007-Customs dated 14/09/2007 - amount claimed as refund in bills of entry was wrongly filed, for which the refund claim was filed again - denial of refund on the ground that as per Circular No. 16/2008-Customs dated 13/10/2008 issued by Board, refund can be filed only once in respect of Bills of Entry - Held that:- Admittedly, the appellant had sold the entire quantity covered by the Bill of Entry, thus entitled to the refund of entire SAD of ₹ 2,24,672/-. The refund to the extent of ₹ 1,24,672/- was filed inadvertently. They have also filed C.A. certificate indicating that the said less claiming of refund was on account of clerical mistake. Inasmuch as the same is a clerical error, the rejection of the remaining claim was not justified. The Revenue is not disputing the fact that otherwise the entire goods covered by Bill of Entry were sold and the appellant is entitled to refund of entire ‘SAD’ so paid by them - rejection of refund not justified. Appeal allowed - decided in favor of appellant.
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