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CESTAT upheld Order sanctioning refund after rectifying clerical mistakes in shipping bills
Case Law Details
- Case Name
- Commissioner of Central Excise, Customs & Service Tax Vs M/s Mideast Integrated Steels Ltd. (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Commissioner of Central Excise, Customs & Service Tax Vs M/s Mideast Integrated Steels Ltd. (CESTAT Hyderabad)
Conclusion: Order sanctioning refund by the first appellate authority (FAA) was upheld after rectifying the clerical/ arithmetical mistakes in the shipping bills.
Held: In the case of Sameera Trading Company [2011 (264) ELT 578 (Tri-Bang.)] an identical issue related to the CBEC Circular No. 18/2008-Cus dated 10.11.2008 was under consideration. In that case also duty was assessed contrary to the existing practice by taking FOB value as transaction value while the practice during ...
