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TMI Blog2006 (2) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant s refund claim is not in connosance with the law. Since the question of unjust enrichment will still apply to the case and as it has been fairly admitted by the learned Advocate for the appellants, that they had not produced certificate of the Chartered Accountant before the lower authorities. Thus, the matter is remanded to the original adjudicating authority for considering the matter afresh after granting the appellant an opportunity of personal hearing and producing evidence that they have not passed on the incidence of duty. Appeal is allowed by way of remand. - HON'BLE SHRI M.V. RAVINDRAN, J. For the Appellant : Shri Ravi Raghavan, Advocate For the Respondent : Shri V.K. Agarwal, JDR Order M.V. Ravindran, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 479 (CESTAT-Mum.). He also produced a certificate of Chartered Accountant stating that the burden of excess payment of duty by the appellants has not been passed on to the customers. He fairly submits that this certificate was not produced before the lower authorities. 4. Learned D.R. on the other hand submits that wrong conversion of foreign exchange should have been brought to the notice of the Asst. Commissioner of Customs by the appellant immediately and at least at the time of filing refund claim and the appellant could have requested by an application for correcting the assessment. 5. Considered the submissions made by both sides, and perused the record. It is not in dispute that the excess payment of duty has arisen due to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ION 154. Correction of clerical errors, etc. - Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer or customs or the successor in office of such officer, as the case may be. From the above it is very clear that the clerical or arithmetical mistake could be rectified suo motu which the authorities could have done so when the appellants filed the refund claim. The authorities did not think it fit to invoke the provisions of Section 154. The objection by the learned SDR that whether the refund claim can be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which the latter decision has also been confirmed by the Hon ble Supreme Court. Both these decisions permit refunds in similar cases of correction of errors under Section 154 independent of the provisions of Section 27(1). This line of decision has also been followed by the Tribunal in ABB Ltd. (supra). As such, we hold that refunds as a consequence of correction of clerical error under the independent provision of Section 154 is admissible without filing a refund claim under Section 27(1). We also note that Section 154 is a latter provision of law under which a correction can be made at any time. We, further, note that Section 27(1) has not been given overriding effect over other sections of the Customs Act, 1962 as has been done in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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