2010 (9) TMI 1032

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....cks of server for electric control and paid duty on 20-2-2007. Thereafter, it was noticed that some error has been committed at their end as they have taken the price indicated in their invoice as per unit price, in fact it was the value of the whole goods purchased.  Accordingly, revised invoice procured from one of the supplier and an application for re-assessment was filed in pursuing to their clerical mistake while calculating the amount payable at the time of filing the original Bill of Entry. Accordingly, re-assessment was done and actual duty payable was worked out to Rs. 1,47,390/- on 7-6-2007. Thereafter, the appellant filed a refund claim of the excess amount of Rs. 7,85,820/- which was rejected by the Asst. Commissioner on t....

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.... under Section 154 of the Customs Act, 1962 and the refund arising from clerical mistake under Section 154 have no timebar limit. To support his contention he placed reliance on the following case laws :- (1)     ABB Ltd. v. Commissioner of Customs, Mumbai - 2005 (181) E.L.T. 71 (Tri.-Del.). (2)     Keshari Steels v. Collector of Customs, Bombay - 2000 (115) E.L.T. 320 (Bom.). (3)     Collector v. Keshari Steels - 2000 (121) E.L.T. A139 (S.C.) (4)     Symrise Pvt. Ltd. v. Commissioner of Customs, Chennai - 2009 (248) E.L.T. 418 (Tri.-Chennai). (5)     Commissioner of Customs (Import) v. Indian Farmers Fertiliser Co-op. Ltd. - 2....

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....heir mistake they asked for reassessment of Bill of Entry and the same was done by the concerned officer. Thereafter, they filed a. refund claim of the excess amount paid by them at the time of assessment of the Bill of Entry. Section 154 of the Customs Act which is reproduced as under :- "154. Correction of clerical errors etc. - Clerical or arithmetical mistake in any decision or order passed by the Central Government the Board or any officer of customs under this Act, or errors arising their from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board of such officer of customs or the successor in office of such officer, as the case may be." The clarification states that the clerical or a....