2012 (5) TMI 302

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....esh Pathak, Advocate, for respondent Per: S.K.Gaule 1. Heard both sides. 2. The Revenue is in appeal against the order-in-appeal No. 176/Mumbai-III/2009 dated 13/08/2009 whereby the Commissioner (Appeals) had allowed the correction carried out by the CHA.  3. The respondent filed bill of entry No.821411 dated 13/12/2008 to clear their imported consignments. While presenting the bi....

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....s that the issue before the Ld. Commissioner (Appeals) was not regarding the amendment in accordance with the Section 154. The challenge before the Commissioner (Appeals) was whether the respondent without challenging the assessment order can file a refund claim. They have also placed reliance on the decision of the Tribunal in the case of  CC (Imports), Nhava Sheva Vs. Indian Farmers Fertili....

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.... Indian Farmers Fertilizers Co-Op. Ltd., is not similar. The issue  before the  Tribunal was regarding parts  and complete machinery, therefore, the same is not applicable to this case. 7. I have carefully gone through the submission and perused the records.Undisputedly, the respondent  made a clerical mistake mentioning Euro instead of US $ due to which they have claimed re....