https://www.taxtmi.com/caselaws?id=213446 The Tribunal allowed the correction of a clerical error in a bill of entry under Section 154 of the Customs Act, 1962, despite the Revenue's objection that a refund claim cannot be filed without challenging the assessment order. The Tribunal held that clerical errors can be rectified without challenging the assessment order, remanding the case for fresh adjudication to determine the refund eligibility subject to unjust enrichment considerations. The appeal was resolved in favor of permitting corrections under Section 154 without the requirement of challenging the assessment order. en-us Wed, 15 Jun 2011 00:00:00 +0530 Tue, 11 Jun 2013 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213446 The Tribunal allowed the correction of a clerical error in a bill of entry under Section 154 of the Customs Act, 1962, despite the Revenue's objection that a refund claim cannot be filed without challenging the assessment order. The Tribunal held that clerical errors can be rectified without challenging the assessment order, remanding the case for fresh adjudication to determine the refund eligibility subject to unjust enrichment considerations. The appeal was resolved in favor of permitting corrections under Section 154 without the requirement of challenging the assessment order. Case-Laws Customs Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213446