https://www.taxtmi.com/caselaws?id=234383 The Tribunal dismissed the appeals, upholding the rejection of refund claims by lower authorities. It was determined that challenging the assessment before seeking a refund was necessary, as the appellant's selection of the incorrect notification was deemed a conscious decision, not a clerical mistake. The decision was based on legal precedents and the time limitation for filing refund claims, considering the conscious choice made by the appellant regarding the exemption notification. en-us Tue, 19 Mar 2013 00:00:00 +0530 Mon, 19 Aug 2013 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234383 The Tribunal dismissed the appeals, upholding the rejection of refund claims by lower authorities. It was determined that challenging the assessment before seeking a refund was necessary, as the appellant's selection of the incorrect notification was deemed a conscious decision, not a clerical mistake. The decision was based on legal precedents and the time limitation for filing refund claims, considering the conscious choice made by the appellant regarding the exemption notification. Case-Laws Customs Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234383