https://www.taxtmi.com/caselaws?id=170445 The Tribunal allowed the appeal, setting aside the decision rejecting the refund claim for excess amount paid due to a clerical mistake in the assessment of the Bill of Entry. The Tribunal held that the refund claim fell under Section 154, not subject to the time limit imposed by Section 27 of the Customs Act. The appellant's entitlement to the refund was affirmed, emphasizing the correction of clerical errors without time constraints. en-us Wed, 29 Sep 2010 00:00:00 +0530 Mon, 25 Jun 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170445 The Tribunal allowed the appeal, setting aside the decision rejecting the refund claim for excess amount paid due to a clerical mistake in the assessment of the Bill of Entry. The Tribunal held that the refund claim fell under Section 154, not subject to the time limit imposed by Section 27 of the Customs Act. The appellant's entitlement to the refund was affirmed, emphasizing the correction of clerical errors without time constraints. Case-Laws Customs Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170445