https://www.taxtmi.com/caselaws?id=120032 The judge granted the appeal in favor of the appellants, setting aside the rejection of their refund claim. Emphasizing the Customs Act, the judge allowed correction of the arithmetic error leading to excess duty payment. Despite no challenge to the assessment order, the appellants were entitled to seek a refund for the overpayment. The decision underscores the significance of rectifying errors in duty calculations, ensuring fairness and taxpayer rights. en-us Fri, 23 Jun 2006 00:00:00 +0530 Mon, 16 Jul 2012 13:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120032 The judge granted the appeal in favor of the appellants, setting aside the rejection of their refund claim. Emphasizing the Customs Act, the judge allowed correction of the arithmetic error leading to excess duty payment. Despite no challenge to the assessment order, the appellants were entitled to seek a refund for the overpayment. The decision underscores the significance of rectifying errors in duty calculations, ensuring fairness and taxpayer rights. Case-Laws Customs Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120032