https://www.taxtmi.com/caselaws?id=117657 The Tribunal allowed the appeal by remanding the case to the original adjudicating authority, emphasizing the need to assess unjust enrichment. The Tribunal found the rejection of the refund claim improper, highlighting the applicability of Section 154 of the Customs Act for correcting clerical errors. The appellant was granted an opportunity to present evidence that the duty burden was not passed on to customers, as the Chartered Accountant's certificate was not initially submitted. The Tribunal underscored the claimant's right to seek a refund for duty paid in error without challenging the original assessment. en-us Tue, 07 Feb 2006 00:00:00 +0530 Thu, 21 Mar 2024 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117657 The Tribunal allowed the appeal by remanding the case to the original adjudicating authority, emphasizing the need to assess unjust enrichment. The Tribunal found the rejection of the refund claim improper, highlighting the applicability of Section 154 of the Customs Act for correcting clerical errors. The appellant was granted an opportunity to present evidence that the duty burden was not passed on to customers, as the Chartered Accountant's certificate was not initially submitted. The Tribunal underscored the claimant's right to seek a refund for duty paid in error without challenging the original assessment. Case-Laws Customs Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117657