https://www.taxtmi.com/caselaws?id=378052 The Tribunal allowed the appeal for refund under Section 154 of the Customs Act, 1962, emphasizing the correction of clerical errors in the bill of entry to avoid unjust enrichment. The matter was remanded to the Assessing Officer for consideration and appropriate orders, ensuring a fair opportunity for the assessee in the refund process. The decision underscored the significance of balancing legal principles with factual circumstances in duty assessments to prevent unjust enrichment and facilitate fair refund procedures. en-us Thu, 07 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378052 The Tribunal allowed the appeal for refund under Section 154 of the Customs Act, 1962, emphasizing the correction of clerical errors in the bill of entry to avoid unjust enrichment. The matter was remanded to the Assessing Officer for consideration and appropriate orders, ensuring a fair opportunity for the assessee in the refund process. The decision underscored the significance of balancing legal principles with factual circumstances in duty assessments to prevent unjust enrichment and facilitate fair refund procedures. Case-Laws Customs Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378052