Refund Denied for Excess Duty Due to Incorrect Invoice Declaration; Amendment of Bills Also Rejected u/s 149 Proviso.

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....Refund of excess duty paid on account of wrong declaration of invoice value - rejection of request for amendment of the bills - What is contemplated vide the proviso to Section 149 is an opportunity to be extended to an assessee to produce such documents that were ‘in existence’ at the stipulated time that would serve to establish the error, if any, in the B/E. - HC....