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2009 (7) TMI 386 - AT - CustomsAmendment to B/E - Claim for refund for CVD - Respondent later on realized that CVD at 16% has been wrongly paid instead of CVD @ 12% vide general exemption (52B) of Notification No. 4/06, dated 1-3-2006, as amended. – Claim for refund for CVD denied on ground that assessment order was not challenged - Commissioner allowed the appeal with the findings that Section 149 of the Customs Act, 1962 provides for an amendment even after clearance of the goods if documentary evidences were in existence at the time of clearance and directed that the Bill of Entry be amended with CVD charges @ 12% in terms of Notification No. 4/2006. - On plain reading of the Section 149, it is clear that there is no limit fixed for amendment of document - Commissioner (Appeals) has rightly relied on Senka Carbon Pvt. Ltd. wherein it was held that Section 149 of the Customs Act, 1962 permits amendment of Bills of Entry even after clearance of goods provided amendment is made on the basis of documents existed at the time of clearance. - I do not find any infirmity in the impugned order and the same is upheld. Appeal filed by the revenue is rejected.
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