https://www.taxtmi.com/caselaws?id=121200 The Tribunal allowed the appeal, finding merit in the appellant's argument for correction of a clerical error in the assessment order under Section 154 of the Customs Act. The Tribunal held that the claim was maintainable as it pertained to correcting the currency of payment without challenging the assessment order on merits. The matter was remanded for reconsideration of the refund claim, with the appellant required to show that the duty burden had not been passed on to customers, in accordance with the principle of unjust enrichment. en-us Fri, 02 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 14:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121200 The Tribunal allowed the appeal, finding merit in the appellant's argument for correction of a clerical error in the assessment order under Section 154 of the Customs Act. The Tribunal held that the claim was maintainable as it pertained to correcting the currency of payment without challenging the assessment order on merits. The matter was remanded for reconsideration of the refund claim, with the appellant required to show that the duty burden had not been passed on to customers, in accordance with the principle of unjust enrichment. Case-Laws Customs Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121200