https://www.taxtmi.com/caselaws?id=4118 The case involved a dispute over a refund claim for excess payment due to non-claim of a special duty exemption. The Commissioner (Appeals) held that the non-claim of exemption was a clerical error under Section 154 of the Customs Act and remanded the case for reassessment. The Tribunal disagreed, stating that non-claiming of exemption does not qualify as a clerical error and emphasized the need to challenge the assessment order for a refund claim. The Tribunal set aside the Commissioner's decision, allowing the revenue's appeal and denying the refund claim. en-us Wed, 02 Jan 2008 00:00:00 +0530 Thu, 22 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4118 The case involved a dispute over a refund claim for excess payment due to non-claim of a special duty exemption. The Commissioner (Appeals) held that the non-claim of exemption was a clerical error under Section 154 of the Customs Act and remanded the case for reassessment. The Tribunal disagreed, stating that non-claiming of exemption does not qualify as a clerical error and emphasized the need to challenge the assessment order for a refund claim. The Tribunal set aside the Commissioner's decision, allowing the revenue's appeal and denying the refund claim. Case-Laws Customs Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4118