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2008 (1) TMI 108 - AT - CustomsRefund filed on realizing that SAD @ 4 % was exempted u/not. 20/06 – revenue contend that once the assessments have been made on the basis of the declaration made in B/E, non-claim of the exemption cannot be considered to be a clerical mistake which can be rectified u/s 154 – revenue plea is justified, refund cannot be claimed unless the assessment is challenged - claim for exemption needs a careful scrutiny by AO - non-claiming of exemption can’t be considered clerical mistake – refund denied
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