https://www.taxtmi.com/caselaws?id=124651 Incorrect tariff classification in export documents may be treated as an accidental slip or clerical error capable of correction under Section 154 of the Customs Act, 1962. On that basis, rejection of refund solely because the assessment was not separately challenged could not be sustained, and the matter was allowed to that extent. However, refund entitlement still required examination under the doctrine of unjust enrichment, so the refund issue was remitted for reconsideration on that ground. en-us Thu, 14 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 17:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124651 Incorrect tariff classification in export documents may be treated as an accidental slip or clerical error capable of correction under Section 154 of the Customs Act, 1962. On that basis, rejection of refund solely because the assessment was not separately challenged could not be sustained, and the matter was allowed to that extent. However, refund entitlement still required examination under the doctrine of unjust enrichment, so the refund issue was remitted for reconsideration on that ground. Case-Laws Customs Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124651