2012 (5) TMI 302

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....er: 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 bill of entry, exchange rate was wrongly mentione....

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....eals) 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 Fertilizers Co-Op. Ltd., 2009 (237) ELT 570 (Tri-Mumbai)....

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....ilar. 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 refund. Such clerical errors are allowed to be correcte....