https://www.taxtmi.com/caselaws?id=381257 The Tribunal allowed the appeal by way of remand, emphasizing the necessity of challenging assessment orders before filing refund claims. It differentiated cases with final assessments from those without any assessment, allowing refunds in the latter. The Tribunal clarified that rectification under Section 154 for clerical errors in Bills of Entry is permissible when errors are made by the appellant, not the officer. It highlighted that such errors, unrelated to assessments, are eligible for refunds, remanding the matter for consideration of the appellant's eligibility for the exemption notification. en-us Wed, 08 May 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381257 The Tribunal allowed the appeal by way of remand, emphasizing the necessity of challenging assessment orders before filing refund claims. It differentiated cases with final assessments from those without any assessment, allowing refunds in the latter. The Tribunal clarified that rectification under Section 154 for clerical errors in Bills of Entry is permissible when errors are made by the appellant, not the officer. It highlighted that such errors, unrelated to assessments, are eligible for refunds, remanding the matter for consideration of the appellant's eligibility for the exemption notification. Case-Laws Customs Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381257