https://www.taxtmi.com/caselaws?id=123215 The Tribunal set aside the Commissioner (Appeals)'s order rejecting refund claims under Section 27 of the Customs Act, 1962, and remanded the cases for fresh examination. The Tribunal emphasized the distinction between Section 27 and Section 154, citing judicial precedents that clerical errors fall under the latter. The appellants' claims were allowed on remand, directing the adjudicating authority to consider corrections under Section 154. en-us Wed, 09 Jan 2008 00:00:00 +0530 Thu, 28 May 2020 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123215 The Tribunal set aside the Commissioner (Appeals)'s order rejecting refund claims under Section 27 of the Customs Act, 1962, and remanded the cases for fresh examination. The Tribunal emphasized the distinction between Section 27 and Section 154, citing judicial precedents that clerical errors fall under the latter. The appellants' claims were allowed on remand, directing the adjudicating authority to consider corrections under Section 154. Case-Laws Customs Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123215