TMI Blog2010 (9) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... t paid by them at the time of assessment of the Bill of Entry - appeal allowed - decided in favor of appellant. - C/1010/2009-Mum - Final Order No. A/512/2010-WZB/C-IV/(SMB) - Dated:- 29-9-2010 - Shri Ashok Jindal, Member (J) Shri S. Narayanan, Advocate, for the Appellant. Shri N.A. Sayyad, JDR, for the Respondent. ORDER The appellant has filed this appeal against the denial of refund of excess amount paid by them at the time of assessment of their Bill of Entry due to clerical mistake. 2. The facts of the case are that the appellant filed a Bill of Entry on 19-2-2007 for clearance of cabinet parts of racks of server for electric control and paid duty on 20-2-2007. Thereafter, it was noticed that some error has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry. Considering the whole value of the goods as per unit of the parts, paid excess amount at the time of assessment of the Bill of Entry. As soon as, the appellant realised their error they procured the revised invoice from the foreign supplier and sought reassessment of Bill of Entry and the same was done on 7-6-2007. Immediately thereafter on 12-10-2007 the appellant filed the refund claim within the prescribed time limit. He also submitted that provisions of Section 27 of the Customs Act, are not applicable to their case as their refund claim arising out of clerical mistake committed by the appellant which is covered under Section 154 of the Customs Act, 1962 and the refund arising from clerical mistake under Section 154 have no t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed under Section 27 of the Customs Act, 1962 . He also relied on Brakes India Ltd. v. Commissioner of Central Excise, Pondicherry - 2010 (251) E.L.T. 557 (Tri.-Chennai). 5. Heard both sides. 6. On careful examination of the facts and submissions of both the sides, I find that it is a case where the appellant found that while filing the Bill of Entry they have misunderstood the whole value of the units as per piece which was not correct and on realising their mistake they asked for reassessment of Bill of Entry and the same was done by the concerned officer. Thereafter, they filed a. refund claim of the excess amount paid by them at the time of assessment of the Bill of Entry. Section 154 of the Customs Act which is reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
