https://www.taxtmi.com/caselaws?id=352513 The appeal was allowed in favor of the appellant, who sought a refund of excess duty paid on imported goods due to a clerical error in declaring the maximum retail price (MRP) on the invoice. The court found the error to be a clerical mistake evident from the face of the invoice and noted that there was no prescribed time limit under Section 149 of the Customs Act for seeking an amendment in the Bill of Entry. The rejection of the refund application based on a delay in filing an amended application was deemed improper, leading to the setting aside of the impugned order and granting relief to the appellant. en-us Wed, 08 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352513 The appeal was allowed in favor of the appellant, who sought a refund of excess duty paid on imported goods due to a clerical error in declaring the maximum retail price (MRP) on the invoice. The court found the error to be a clerical mistake evident from the face of the invoice and noted that there was no prescribed time limit under Section 149 of the Customs Act for seeking an amendment in the Bill of Entry. The rejection of the refund application based on a delay in filing an amended application was deemed improper, leading to the setting aside of the impugned order and granting relief to the appellant. Case-Laws Customs Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352513