https://www.taxtmi.com/caselaws?id=256178 The Tribunal found in favor of the appellant, remanding the matter for fresh adjudication to correct a clerical error in the refund application under Section 154 of the Customs Act, 1962. The appellant was entitled to the additional refund of Rs. 14,06,203.88 for Special Additional Duty (SAD) on imported goods, as the payment was made in cash but mistakenly omitted from the initial claim. The Tribunal emphasized the need for rectification and directed the adjudicating authority to sanction the refund accordingly, disposing of the appeal in favor of the appellant. en-us Mon, 24 Nov 2014 00:00:00 +0530 Thu, 25 Jun 2015 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256178 The Tribunal found in favor of the appellant, remanding the matter for fresh adjudication to correct a clerical error in the refund application under Section 154 of the Customs Act, 1962. The appellant was entitled to the additional refund of Rs. 14,06,203.88 for Special Additional Duty (SAD) on imported goods, as the payment was made in cash but mistakenly omitted from the initial claim. The Tribunal emphasized the need for rectification and directed the adjudicating authority to sanction the refund accordingly, disposing of the appeal in favor of the appellant. Case-Laws Customs Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256178