TMI Blog2015 (4) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant, this Tribunal has held that in case excess duty has been paid on account of clerical error, refund is admissible. Following the ratio of these decision, I hold that the appellant is rightly entitled to the refund of excess duty paid. - Decided in favour of assessee. - Appeal No. C/86377/13 - Final Order No. A/52/2015-WZB/SMB - Dated:- 2-1-2015 - P. R. Chandrasekharan,JJ. For the Appellant : Shri P V Sadavarte, Adv. For the Respondent : Shri S J Sahoo, Asst. Comm. (AR) ORDER The appeal is directed against Order-in-Appeal No. PVR/281/NGP/APPL/2012 dated 31/12/2012 passed by Commissioner of Central Excise Customs (Appeals), Nagpur. Vide the impugned order, the learned lower appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genuine error committed by the importer, the refund claim was examined from the unjust enrichment angle also and it was found that the appellant had not passed on duty incidence to anybody else. Accordingly, he sanctioned refund claim of the excess duty paid amounting to ₹ 5,59,861/- to the appellant importer. Revenue was aggrieved of this order and they filed an appeal before the lower appellate authority. The lower appellate authority held that if the goods have been cleared on assessment on payment of duty, without challenging the assessment, the appellant could not have been granted any refund as held by the Hon'ble Apex Court in the case of Priya Blue Industries Ltd. vs. CC (Preventive) 2004 (172) ELT 145 (SC) wherein it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not required before filing of the refund claim as the clerical error can be corrected under Section 154 of the Customs Act and accordingly refund was allowed. The same view was taken by this Tribunal earlier in the case of CC, New Delhi Vs. Prima Telecom Ltd. 2011 (266) ELT 386 (Tri-Del), CC (Import General) New Delhi Vs. Biomerieux Indiia Pvt. Ltd., - 2014 (299) ELT 487 (Tri-Del) and a few other decisions. Accordingly, he pleads for setting aside the impugned order and restoring the order of the adjudicating authority sanctioning the refund. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. It is his contention that the mistake should have been corrected within 15 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, there is no dispute about the classification or rate of duty applicable. It is a pure and simple mistake of declaring a wrong currency which resulted in payment of excess duty which has been rectified by the adjudicating authority. Therefore, the question of applying the ratio of Priya Blue case does not arise at all. On the contrary, in a large number of decisions cited by the Counsel for the appellant, this Tribunal has held that in case excess duty has been paid on account of clerical error, refund is admissible. Following the ratio of these decision, I hold that the appellant is rightly entitled to the refund of excess duty paid. Accordingly I set aside the impugned order and allow the appeal and restore the order of the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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