https://www.taxtmi.com/caselaws?id=30149 The Tribunal allowed the condonation of delay application for the appeal by the Revenue, citing a reasonable cause for the 13-day delay. In the case of the refund claim rejection, the Tribunal upheld the Commissioner (Appeals) decision, emphasizing the correction provision under Section 154 of the Customs Act for accidental errors in duty assessment. The Tribunal dismissed the appeal, stressing the importance of correcting errors under Section 154 and considering the logical consequences on refund claims. en-us Mon, 07 Apr 2008 00:00:00 +0530 Mon, 11 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30149 The Tribunal allowed the condonation of delay application for the appeal by the Revenue, citing a reasonable cause for the 13-day delay. In the case of the refund claim rejection, the Tribunal upheld the Commissioner (Appeals) decision, emphasizing the correction provision under Section 154 of the Customs Act for accidental errors in duty assessment. The Tribunal dismissed the appeal, stressing the importance of correcting errors under Section 154 and considering the logical consequences on refund claims. Case-Laws Customs Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30149