https://www.taxtmi.com/caselaws?id=72149 The Tribunal upheld the Collector's decision to allow the refund claim for overpaid customs duty due to a calculation error, clarifying that the error constituted a clerical mistake eligible for correction under Section 154 of the Customs Act, 1962. The Tribunal distinguished between assessment and calculation errors, emphasizing that the calculation mistake did not fall under the purview of Section 27 governing assessment orders. As a result, the appeal was dismissed, granting M/s. Southern Sulphates and Chemicals (Pvt) Ltd. the benefit of rectification for the duty overpayment. en-us Fri, 30 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 16:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72149 The Tribunal upheld the Collector's decision to allow the refund claim for overpaid customs duty due to a calculation error, clarifying that the error constituted a clerical mistake eligible for correction under Section 154 of the Customs Act, 1962. The Tribunal distinguished between assessment and calculation errors, emphasizing that the calculation mistake did not fall under the purview of Section 27 governing assessment orders. As a result, the appeal was dismissed, granting M/s. Southern Sulphates and Chemicals (Pvt) Ltd. the benefit of rectification for the duty overpayment. Case-Laws Customs Fri, 30 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72149