https://www.taxtmi.com/caselaws?id=118320 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision, and directed the Customs authorities to refund the excess duty of Rs. 94,99,376 to the appellant. The Tribunal determined that the clerical error in currency conversion should be corrected under Section 154 of the Customs Act without requiring an appeal against the assessment order. It found that the appellant provided sufficient evidence that the duty incidence was not passed on to buyers, thereby negating the application of unjust enrichment. The Tribunal's decision was pronounced on 7-7-2006, mandating an expedited refund to the appellant. en-us Fri, 07 Jul 2006 00:00:00 +0530 Thu, 22 Feb 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118320 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision, and directed the Customs authorities to refund the excess duty of Rs. 94,99,376 to the appellant. The Tribunal determined that the clerical error in currency conversion should be corrected under Section 154 of the Customs Act without requiring an appeal against the assessment order. It found that the appellant provided sufficient evidence that the duty incidence was not passed on to buyers, thereby negating the application of unjust enrichment. The Tribunal's decision was pronounced on 7-7-2006, mandating an expedited refund to the appellant. Case-Laws Customs Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118320