Refund of excess duty allowed as Bill of Entry was filed belatedly due to system error

Commissioner of Customs Vs MIRC Electronics Ltd. (CESTAT Chennai) CESTAT Chennai held that refund of excess duty paid is allowable since delay in filing of bill of entry was on account of system error. Thus, appeal of revenue dismissed and refund granted by lower authority upheld. Facts- The respondent had imported 6680 packages of Split Air Conditioners and filed four warehouse/into bond Bill of Entry for bonding of the subject goods. On 26/09/2018 around 9:45 p.m., the respondent filed four Ex-bond bills of entry though ICEGATE [‘Indian Customs Electronic Data Interchange Gateway’]. Howe...