2005 (11) TMI 125

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.... to arithmetical error had paid excess amount of CVD to the extent of Rs. 9,198/-. Hence they prayed for refund. The Original Authority while accepting the eligibility for refund directed the amount to be credited to consumer welfare fund. The Commissioner has noted that the excess amount paid due to arithmetical error does not come within the ambit of duty in terms of Section 27(2) of the Customs....