https://www.taxtmi.com/highlights?id=47032 Refund of Customs duty paid - no additional duty of customs was payable due to unconditional exemption notification but assessee forget to claim in bills of entry - while processing officer can re-assess or correct OR being a clerical error it can be corrected u/s 154 of the Customs Act - directed to examine refund and sanctioned on merit after considering the exemption notification en-us Fri, 07 Jun 2019 07:27:54 +0530 Fri, 07 Jun 2019 07:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47032 Refund of Customs duty paid - no additional duty of customs was payable due to unconditional exemption notification but assessee forget to claim in bills of entry - while processing officer can re-assess or correct OR being a clerical error it can be corrected u/s 154 of the Customs Act - directed to examine refund and sanctioned on merit after considering the exemption notification Highlights Customs Fri, 07 Jun 2019 07:27:54 +0530 https://www.taxtmi.com/highlights?id=47032