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TMI Blog2012 (5) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S.K.Gaule 1. Heard both sides. 2. The Revenue is in appeal against the order-in-appeal No. 176/Mumbai-III/2009 dated 13/08/2009 whereby the Commissioner (Appeals) had allowed the correction carried out by the CHA. 3. The respondent filed bill of entry No.821411 dated 13/12/2008 to clear their imported consignments. While presenting the bill of entry, exchange rate was wrongly mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) was not regarding the amendment in accordance with the Section 154. The challenge before the Commissioner (Appeals) was whether the respondent without challenging the assessment order can file a refund claim. They have also placed reliance on the decision of the Tribunal in the case of CC (Imports), Nhava Sheva Vs. Indian Farmers Fertilizers Co-Op. Ltd., 2009 (237) ELT 570 (Tri-Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar. The issue before the Tribunal was regarding parts and complete machinery, therefore, the same is not applicable to this case. 7. I have carefully gone through the submission and perused the records.Undisputedly, the respondent made a clerical mistake mentioning Euro instead of US $ due to which they have claimed refund. Such clerical errors are allowed to be correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Analytic India Pvt Ltd., (supra) the Tribunal held that in case of clerical error the decision of apex Court in Priya Blue Industries Ltd., (supra) would not apply. 8. In view of the above, the case is remanded to lower adjudicating authority to decide the case afresh by allowing the amendment under Section 154 and in case the refund is allowable, the same should subject to question of unju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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