TMI Blog2012 (5) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order – Held that:- case is remanded to lower adjudicating authority to decide the case afresh by allowing the amendment under Section 154 and in case the refund is allowable, the same should subject to question of unjust enrichment, appeal is disposed of - C/1122/09 - A/213/2011-WZB/C-IV(SMB) - Dated:- 15-6-2011 - Mr. S.K. Gaule, J. Appearance: Shri.S.S.Katiyar, SDR for ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 (192) ELT 145 (SC). The Commissioner (Appeals) found that correction of clerical error on the part of the appellant/CHA can be corrected by them under Section 154. On these observations, he directed the respondent to approach the proper officer for correction of the bill of entry in terms of Section154. Aggrieved by this, the department filed the present appeal. 4. The contention of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f correction, which were permitted under Section 154 and accordingly they claimed the refund claim. In support of their contention they also relied upon the decision in the case of Symrise Pvt Ltd., Vs. CC, Chennai, 2009 (248) ELT 418 (Tri-Mum) ATEQ System Analytic India Pvt Ltd. They have countered the decision cited by the Revenue that the issue before the Tribunal in the case of Indian Farme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omission may, at any time, be corrected by the Central Government, the Board or such officer or customs or the successor in office of such officer, as the case may be". From the above it follows that the clerical error can be corrected as per the Section 154 of the Customs Act. The department's contention that such error can be corrected only by challenging the assessment order, is not correct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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