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2007 (11) TMI 225 - CESTAT MUMBAIAppellant filed B/E for import of 14.4MT of Tetrahydrofuran under DEPB Scheme – by mistake duty was calculated & paid through DEPB pass book on 28.8 MT instead of 14.4 MT - arithmetical error on the face of the records, could have been rectified by the lower authorities by themselves or on being pointed out by assessee, u/s 154 Custom Act - excess amount of the duty debited by the appellant in the DEPB passbook is directed to be re-credited to their DEPB pass book
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