https://www.taxtmi.com/caselaws?id=207223 The Tribunal upheld the lower appellate authority's decision to allow the refund claim for excess duty paid due to a clerical error in customs duty assessment. It was found that the error was rectifiable under Section 154 of the Customs Act, 1962, without the need to challenge the assessment. The Tribunal concluded that the precedents cited by the Revenue were not applicable in this case, leading to the rejection of the Revenue's appeals and the affirmation of the refund granted to the respondents. en-us Thu, 24 Feb 2011 00:00:00 +0530 Fri, 09 Sep 2022 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207223 The Tribunal upheld the lower appellate authority's decision to allow the refund claim for excess duty paid due to a clerical error in customs duty assessment. It was found that the error was rectifiable under Section 154 of the Customs Act, 1962, without the need to challenge the assessment. The Tribunal concluded that the precedents cited by the Revenue were not applicable in this case, leading to the rejection of the Revenue's appeals and the affirmation of the refund granted to the respondents. Case-Laws Customs Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207223