https://www.taxtmi.com/caselaws?id=153847 The respondent filed a refund claim due to a clerical error in manual invoice preparation, leading to an excess duty payment. The adjudicating authority allowed the claim, ruling it did not violate the unjust enrichment principle. The Revenue's appeal was dismissed as the refund claim was valid despite not challenging the assessment order. The lower appellate authority emphasized that appeals can only be filed against orders by specific authorities, not self-assessment by the assessee. The Tribunal upheld this decision, highlighting the distinction between challenging assessment orders and appealing self-assessment in cases of clerical errors. en-us Wed, 21 Oct 2009 00:00:00 +0530 Wed, 31 Jul 2013 18:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153847 The respondent filed a refund claim due to a clerical error in manual invoice preparation, leading to an excess duty payment. The adjudicating authority allowed the claim, ruling it did not violate the unjust enrichment principle. The Revenue's appeal was dismissed as the refund claim was valid despite not challenging the assessment order. The lower appellate authority emphasized that appeals can only be filed against orders by specific authorities, not self-assessment by the assessee. The Tribunal upheld this decision, highlighting the distinction between challenging assessment orders and appealing self-assessment in cases of clerical errors. Case-Laws Central Excise Wed, 21 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153847