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    <title>2015 (4) TMI 417 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the refund claim for excess duty paid due to a clerical error in declaring the currency. The decision emphasized that the error was rectified by the adjudicating authority and did not involve challenging the assessment as in the Priya Blue Industries Ltd. case. The Tribunal held that in cases of clerical errors leading to excess duty payment, refunds were admissible, and the appellant was entitled to the refund of Rs. 5,59,861.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the refund claim for excess duty paid due to a clerical error in declaring the currency. The decision emphasized that the error was rectified by the adjudicating authority and did not involve challenging the assessment as in the Priya Blue Industries Ltd. case. The Tribunal held that in cases of clerical errors leading to excess duty payment, refunds were admissible, and the appellant was entitled to the refund of Rs. 5,59,861.</description>
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