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Issues involved: Interpretation of provisions of Section 27 and Section 27(2) of the Customs Act, 1962 regarding entitlement to refund arising from correction of clerical mistake.
Summary: Issue 1: Lower appellate authority's power to remand the case The learned JDR contended that the lower appellate authority exceeded its powers by remanding the case back to the original adjudicating authority for passing a speaking order. Details: The lower appellate authority held that the respondents are entitled to a refund due to a clerical mistake correction, subject to the provisions of Section 27 and Section 27(2) of the Customs Act, 1962. It set aside the impugned order and directed the original authority to re-examine the matter in accordance with Section 27(2) of the Customs Act, 1962, considering the provisions of Section 27(3) and the limitation period under Section 27. Issue 2: Nature of direction by lower appellate authority Upon review, it was found that the lower appellate authority did not remand the matter but instructed the original adjudicating authority to re-examine the issue within the framework of Section 27 and 27(2) of the Customs Act, 1962. Decision: The impugned order was upheld, as no infirmity was found. The lower appellate authority was directed to examine the case as per the original adjudicating authority's instructions, leading to the disposal of the appeal.
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