https://www.taxtmi.com/caselaws?id=203905 The appeal filed by Revenue against a refund claim allowed by the Commissioner (Appeals) was dismissed. The case involved the validity of a refund claim without challenging the assessment order and the correctness of the assessing officer's duty liability quantification. The Commissioner held that the refund claim could be corrected under Section 154 of the Customs Act, despite the assessment not being challenged. The excess duty claim was deemed valid, and the refund was allowed, aligning with various judicial authorities. The decision was in line with legal precedents and was pronounced on 19-5-2010. en-us Wed, 19 May 2010 00:00:00 +0530 Mon, 13 Jun 2011 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203905 The appeal filed by Revenue against a refund claim allowed by the Commissioner (Appeals) was dismissed. The case involved the validity of a refund claim without challenging the assessment order and the correctness of the assessing officer's duty liability quantification. The Commissioner held that the refund claim could be corrected under Section 154 of the Customs Act, despite the assessment not being challenged. The excess duty claim was deemed valid, and the refund was allowed, aligning with various judicial authorities. The decision was in line with legal precedents and was pronounced on 19-5-2010. Case-Laws Customs Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203905