2015 (4) TMI 157

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....e brief facts of the case are that the appellants imported Mini Relays under Bill of Entry no. 691527 dated 29.09.2004 and paid customs duty as per the invoice price and cleared the goods. Subsequently, the appellants filed refund claim on 31.12.2004 on the ground that the invoice price wrongly stated as USD 22.80 instead of correct price of USD 2.88. The AC (Refunds) vide letter dated 15.03.2005 ....

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....s was USD 2.88 inadvertently shown as USD 22.80. They have paid the excess duty of Rs. 15,11,154/-. Hence, they are eligible for refund of excess duty paid by them. Whereas, the Commissioner (Appeals) has rejected the appeal. He submits that even if no appeal filed against the Bill of Entry, they are eligible for the refund of excess duty paid. He relied on the following case laws in support of hi....

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.... by preferring appeal to the Commissioner (Appeals) instead the appellants chose to file the appeal against the AC's letter. She relied upon the following case laws in support of her arguments. 1. Priya Blue Industries Vs. CC 2004 (172) ELT 145 (SC) 2. CC Vs. Flock (I) Pvt. Ltd 2000 (120) ELT 280 (SC) ( sic ) 285 3. Visa Steel Ltd.Vs. CCE & ST, Bhubaneswar 2013 (298) ELT 323 (Ori.) ....