https://www.taxtmi.com/caselaws?id=4136 The Tribunal allowed the appeal, directing the re-crediting of excess duty amount debited in the DEPB passbook to the appellant. It found discrepancies in the bill of entry's gross and net weights, supporting the appellant's claim of an error in duty payment due to miscalculation. The Tribunal confirmed that the appellant had only cleared 14.4 MT of Tetrahydrofuran, not 28.8 MT as stated in the bill of entry, leading to an arithmetical error in duty payment. Relying on legal provisions for rectification of clerical errors, the decision emphasized rectifying such errors in duty payment and ensuring compliance with the law. en-us Fri, 16 Nov 2007 00:00:00 +0530 Fri, 23 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4136 The Tribunal allowed the appeal, directing the re-crediting of excess duty amount debited in the DEPB passbook to the appellant. It found discrepancies in the bill of entry's gross and net weights, supporting the appellant's claim of an error in duty payment due to miscalculation. The Tribunal confirmed that the appellant had only cleared 14.4 MT of Tetrahydrofuran, not 28.8 MT as stated in the bill of entry, leading to an arithmetical error in duty payment. Relying on legal provisions for rectification of clerical errors, the decision emphasized rectifying such errors in duty payment and ensuring compliance with the law. Case-Laws Customs Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4136