https://www.taxtmi.com/caselaws?id=236633 The tribunal allowed the appeal, remanding the case for reconsideration of the appellant's amendment request under Section 149 of the Customs Act, 1962, and the subsequent refund claim assessment for excess duty paid due to a mistake in the Bill of Entry under the EPCG scheme. The tribunal found that the appellant's genuine mistake, rectified promptly with supporting documentary evidence, warranted amendment under Section 149 for justice and relief, distinguishing cited precedents. The matter was remanded for proper consideration and refund determination in accordance with the law. en-us Wed, 03 Apr 2013 00:00:00 +0530 Mon, 01 Jun 2015 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236633 The tribunal allowed the appeal, remanding the case for reconsideration of the appellant's amendment request under Section 149 of the Customs Act, 1962, and the subsequent refund claim assessment for excess duty paid due to a mistake in the Bill of Entry under the EPCG scheme. The tribunal found that the appellant's genuine mistake, rectified promptly with supporting documentary evidence, warranted amendment under Section 149 for justice and relief, distinguishing cited precedents. The matter was remanded for proper consideration and refund determination in accordance with the law. Case-Laws Customs Wed, 03 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236633