2013 (9) TMI 389

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....ment had been made was EURO, the CHA, by mistake, had mentioned the currency as Great Britain Pounds and the declared value in foreign currency had been converted into Indian currency on that basis while the conversion into Indian currency should have been made by applying rupee EURO exchange rate. The appellant accordingly filed a refund claim for an amount of Rs. 11,32,502/- to the Assistant Commissioner. The Assistant Commissioner, however, rejected the refund claim vide order-in-original dated 4/1/02 by which the refund claim was rejected on the ground that the appellant have not challenged the assessment order and also that they have not produced any evidence that the incidence of duty whose refund is being claimed, had not been passed....

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....s. CC (Port), Kolkata reported in 2006 (202) E.L.T. 719 (Tri. Kolkata), and Celcius Refrigeration Pvt. Ltd. vs. CC, New Delhi reported in 2007 (213) E.L.T. 364 (Tri. Del.) has held that when on account of application of wrong exchange rate due to clerical reason, higher duty hass been paid, for the purpose of refund of excess duty, reassessment is not required and such clerical error can be corrected under Section 154 of the Customs Act, 1962 and that in such cases the Apex Courts judgment in the case of Priya Blue Industries Ltd. vs. CC (Preventive) (supra) would not be applicable, that same view has been taken by the Tribunal in the case of ABB Ltd. vs. CC, Mumbai reported in 2005 (181) E.L.T. 71 (Tri. Del.) and Aman Medical Products Ltd....

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....ate, the assessment order was required to be challenged. We find that this very issue had been dealt with by the Tribunal in the cases of Tata Iron & Steel Co. Ltd. vs. CC (Port), Kolkata (supra) and Celcius Refrigeration Pvt. Ltd. vs. CC, New Delhi (supra), wherein the Tribunal has held that mention of wrong currency in the bill of entry as the application of wrong exchange rate is a clerical mistake and when on account of such clerical error a higher amount of duty has been paid the re-assessment is not required before filing of refund claim, as the clerical mistake can be correct in terms of the provisions of Section 154 of the Customs Act, 1962. We find that same view was also been taken by the Honble Delhi High Court in the case of Am....