https://www.taxtmi.com/caselaws?id=153966 The Tribunal allowed the appeals by remanding the case for a fresh decision on the application for rectification and the claim for refund. The rejection of the application under section 154 of the Customs Act was deemed improper, emphasizing that the existence of a clerical/arithmetical mistake in the assessment order requires consideration regardless of the party responsible for the error. The Tribunal referred to previous decisions and directed that the case be reconsidered, ensuring a fair opportunity for the appellants to present their defense. en-us Wed, 27 Jan 2010 00:00:00 +0530 Fri, 02 Aug 2013 12:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153966 The Tribunal allowed the appeals by remanding the case for a fresh decision on the application for rectification and the claim for refund. The rejection of the application under section 154 of the Customs Act was deemed improper, emphasizing that the existence of a clerical/arithmetical mistake in the assessment order requires consideration regardless of the party responsible for the error. The Tribunal referred to previous decisions and directed that the case be reconsidered, ensuring a fair opportunity for the appellants to present their defense. Case-Laws Customs Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153966