2008 (9) TMI 787

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....t. [Order]. -  The relevant facts of the case, in brief, are that the appellants filed Bill of Entry for clearance of Modules parts for Sim cards. They wrongly declared value of goods in GBP instead of USD as mentioned in the commercial invoice and paid duty accordingly. Subsequently, the appellants detected the mistake and filed refund claim on the basis of calculation of USD. The Adjudica....