Clerical error in tariff classification can be corrected under customs law, but refund remains subject to unjust enrichment review.

Incorrect tariff classification in export documents may be treated as an accidental slip or clerical error capable of correction under Section 154 of the Customs Act, 1962. On that basis, rejection of refund solely because the assessment was not separately challenged could not be sustained, and the matter was allowed to that extent. However, refund entitlement still required examination under the doctrine of unjust enrichment, so the refund issue was remitted for reconsideration on that ground.

---

---

Issues: Whether the wrong mention of the tariff heading in the export documents constituted an accidental slip or clerical error corrigible under Section 154 of the Customs Act, 1962, and whether the refund claim had to be examined in light of the doctrine of unjust enrichment.

Analysis: The incorrect classification of the exported consignments was treated as a mistake falling within the scope of correction of clerical errors or accidental omission under Section 154 of the Customs Act, 1962. On that basis, the rejection of refund merely because the assessment was not separately challenged could not be sustained. At the same time, entitlement to refund was still required to be examined with reference to the doctrine of unjust enrichment.

Conclusion: The claim was held to be capable of consideration under Section 154 of the Customs Act, 1962, and the appeal succeeded to that extent. The refund aspect was remitted for reconsideration on the issue of unjust enrichment.

Final Conclusion: The appellant obtained recognition of the mistake as correctable in law, but final relief depended on fresh adjudication of the refund claim after applying unjust enrichment principles.

Ratio Decidendi: An accidental or clerical mistake in classification may be corrected under Section 154 of the Customs Act, 1962, but refund consequent upon such correction remains subject to examination under the doctrine of unjust enrichment.

---