https://www.taxtmi.com/caselaws?id=123975 The Commissioner (A) allowed the refund claim, ruling that the error in applying the wrong rate of duty and not allowing the exemption Notification was a clerical mistake falling under Section 154 of the Customs Act, 1962. The claim was considered valid, and the respondents were entitled to a refund of Rs. 1,52,968. The Commissioner (A) directed the original authority to evaluate the claim without time limitations, dismissing the department's appeal and upholding the decision. en-us Thu, 12 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 11:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123975 The Commissioner (A) allowed the refund claim, ruling that the error in applying the wrong rate of duty and not allowing the exemption Notification was a clerical mistake falling under Section 154 of the Customs Act, 1962. The claim was considered valid, and the respondents were entitled to a refund of Rs. 1,52,968. The Commissioner (A) directed the original authority to evaluate the claim without time limitations, dismissing the department's appeal and upholding the decision. Case-Laws Customs Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123975