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2019 (6) TMI 334 - AT - CustomsRefund of Customs duty paid - denial of refund on the ground that the assessments in the bills of entry in question were final and the importer has not challenged the assessment order - HELD THAT:- The bills of entry in question have all classified the goods in question under chapter heading 4403990 and therefore no additional duty of customs was payable on them. However, this notification was not mentioned by the appellant and therefore no exemption was given to the appellant. This is a clerical error in the bills of entry but not by the officer but by the appellant themselves. In case of processing of bill of entry in customs EDI where the bill of entry which was sent to the officer for assessment, the officer can re-assess or correct the bills of entry. In such a case the officer should have corrected the bills of entry by giving the benefit of an unconditional exemption notification otherwise applicable to the Bill of Entry in question. If such was not the case, then the clerical error of not extending the benefit of an exemption notification (that not claimed by the appellant) can be corrected under Section 154 by the successor of the officer. Two Bills of Entry where no assessment at all was done by the officer but the goods were cleared from the customs EDI systems automatically - HELD THAT:- The refund can be examined and sanctioned on merit after considering the eligibility of the appellant to the exemption notification in respect of bills of entry - The matter is accordingly remanded back to the original authority to consider the eligibility of the appellant to exemption notification and decide the refund application accordingly. Appeal allowed by way of remand.
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