https://www.taxtmi.com/caselaws?id=152308 The Tribunal rejected the Revenue's appeal against the refund of excess customs duty due to a clerical mistake in the weighment slip. The appeal was based on the contention that the respondents did not challenge the Bill of Entry for excess duty payment, citing a Supreme Court decision. However, the Tribunal upheld the refund, emphasizing the authority's competence to permit amendments and order refunds under Section 149 of the Customs Act, 1962. The decision underscored the importance of challenging assessment orders before seeking refunds, in line with established legal principles and court decisions. en-us Thu, 20 Aug 2009 00:00:00 +0530 Fri, 28 Jun 2013 18:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152308 The Tribunal rejected the Revenue's appeal against the refund of excess customs duty due to a clerical mistake in the weighment slip. The appeal was based on the contention that the respondents did not challenge the Bill of Entry for excess duty payment, citing a Supreme Court decision. However, the Tribunal upheld the refund, emphasizing the authority's competence to permit amendments and order refunds under Section 149 of the Customs Act, 1962. The decision underscored the importance of challenging assessment orders before seeking refunds, in line with established legal principles and court decisions. Case-Laws Customs Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152308