2008 (9) TMI 787

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..... [Order]. The relevant facts of the case, in brief, are that the appellants filed Bill of Entry for clearance of Modules parts for Sim cards. They wrongly declared value of goods in GBP instead of USD as mentioned in the commercial invoice and paid duty accordingly. Subsequently, the appellants detected the mistake and filed refund claim on the basis of calculation of USD. The Adjudicating A .....

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..... l held that limitation period provided under Section 27 of Customs Act, 1962 is not applicable to refund arising out of correction of clerical or arithmetical error. It is seen that the mistake in the present case is in clerical nature which can be rectified. So, the refund arising out of correction of USD instead of GBP in the Bill of Entry is admissible without filing appeal against the Bill of .....

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