https://www.taxtmi.com/caselaws?id=204065 The Appellate Tribunal upheld the Commissioner (Appeals) decision, allowing the refund claim for excess duty paid due to incorrect invoices. The case centered on the application of Section 154 of the Customs Act 1962 to rectify clerical errors in duty payments. The Tribunal emphasized the absence of dispute over the assessment order and affirmed that the error stemmed from incorrect invoicing, warranting a refund. The decision highlighted the supplier's corrective actions and supported the importer's claim, ultimately rejecting the Revenue's appeal. en-us Fri, 14 Jan 2011 00:00:00 +0530 Sat, 02 Jul 2011 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204065 The Appellate Tribunal upheld the Commissioner (Appeals) decision, allowing the refund claim for excess duty paid due to incorrect invoices. The case centered on the application of Section 154 of the Customs Act 1962 to rectify clerical errors in duty payments. The Tribunal emphasized the absence of dispute over the assessment order and affirmed that the error stemmed from incorrect invoicing, warranting a refund. The decision highlighted the supplier's corrective actions and supported the importer's claim, ultimately rejecting the Revenue's appeal. Case-Laws Customs Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204065