Customs Duty Refund Possible for Unclaimed Exemption; Can Be Corrected u/s 154 of the Customs Act.

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....Refund of Customs duty paid - no additional duty of customs was payable due to unconditional exemption notification but assessee forget to claim in bills of entry - while processing officer can re-assess or correct OR being a clerical error it can be corrected u/s 154 of the Customs Act - directed to examine refund and sanctioned on merit after considering the exemption notification....