2022 (11) TMI 351 - AT - Customs
Rejection of refund claim - rejection on the ground that Appellant had not challenged the assessment of Bills of Entry - HELD THAT:- Hon‟ble Supreme Court in the case of PRIYA BLUE INDUSTRIES LTD. VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT] learned Commissioner (Appeals) has held that where an assessment order is final a refund claim cannot be filed without first challenging the assessment that was done by the officer.
On a plain reading of Section 154 of the Act, it is manifest that not only clerical or arithmetical mistake in any decision or order, but errors arising from any accidental slip or omission may, at any time, be corrected by the concerned authority - the mention of wrong HSN code 28092010 instead of correct HSN code 28111990 in Bill of entry was an accidental slip and leading to erroneous collection of anti-dumping duty.
The point of dispute is as to whether before filing the refund claim of the excess duty paid due to errors / mistakes, the assessment order was required to be challenged. This very issue had been dealt with by the Tribunal in the cases of TATA IRON & STEEL CO. LTD. VERSUS COMMISSIONER OF CUSTOMS (PORT), KOLKATA [2006 (7) TMI 363 - CESTAT, KOLKATA] and CELCIUS REFRIGERATION PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2007 (3) TMI 446 - CESTAT, NEW DELHI] wherein the Tribunal has held that mention of wrong currency in the bill of entry as the application of wrong exchange rate is a clerical mistake and when on account of such clerical error a higher amount of duty has been paid the re-assessment is not required before filing of refund claim, as the clerical mistake can be corrected in terms of the provisions of Section 154 of the Customs Act, 1962.
In the present case the payment of anti dumping duty is not due to assessment or reassessment of Bills of entry but merely by a letter from the department, therefore there is nothing in the bills of entry to challenge. Even the amount collected thru a letter by the department was also not adjudicated by due process of law such as issuance of show cause notice and adjudication thereof, for this reason also there is no need to file any appeal in order to claim the refund of anti dumping duty paid by the appellant.
Appeal is allowed.