2004 (10) TMI 222

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....in the manufacture of transformers from Sweden; that though the invoice value was mentioned in Sweden Krones, they erroneously applied exchange rate of Swiss Francs which resulted in payment of duty in excess; that though the refund was sanctioned to them, the Adjudicating Authority directed the amount of refund to be credited to the Consumer Welfare Fund; that Commissioner (Appeals) also under the impugned order has rejected their appeals on the ground that the order of assessment made by proper officer stands as no correction as required by Section 154 of the Customs Act has been made nor any Appeal was filed. The learned Advocate, further, submitted that the appellants have shown the excess customs duty paid by them as sundry recoverable....

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....or correction of clerical or arithmetical mistake in any decision or Order passed by an officer of Customs under the Act and once that is corrected, the petitioner is entitled to have refund of the amount which is paid due to an arithmetical error. He mentioned that the SLP filed by the Revenue against the said judgment of the Bombay High Court has been dismissed by the Supreme Court on merit as reported in 2000 (121) E.L.T. A139. 3. Countering the arguments, Shri S.M. Tata, learned Senior Departmental Representative, submitted that the Appellants have not challenged the assessment in Appeal and thus they can not claim the refund of duty; that since the assessment has attained finality, the refund claim is not maintainable. He relied upo....