https://www.taxtmi.com/caselaws?id=83883 Section 154 of the Customs Act, 1962 operates independently of Section 27 where a refund claim arises from an arithmetical mistake in the bill of entry. The Tribunal held that an apparent error in the assessment figures could be corrected under Section 154 and the consequential excess duty refund granted without being barred by the limitation period applicable to Section 27, because Section 154 prescribes no such limitation. The refund order was therefore upheld and the Revenue's objection based on limitation failed. en-us Sat, 24 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83883 Section 154 of the Customs Act, 1962 operates independently of Section 27 where a refund claim arises from an arithmetical mistake in the bill of entry. The Tribunal held that an apparent error in the assessment figures could be corrected under Section 154 and the consequential excess duty refund granted without being barred by the limitation period applicable to Section 27, because Section 154 prescribes no such limitation. The refund order was therefore upheld and the Revenue's objection based on limitation failed. Case-Laws Customs Sat, 24 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83883