https://www.taxtmi.com/caselaws?id=429927 The judge allowed the appeal, setting aside the rejection of the refund claim for Anti-Dumping Duty. The appellant's argument that no assessment order existed for the duty was accepted, emphasizing the distinction between clerical errors and formal assessments. Relying on legal precedents, the judge granted the refund based on the clerical error in classification, concluding that challenging a non-existent assessment order was not a prerequisite for filing the refund claim. en-us Tue, 01 Nov 2022 00:00:00 +0530 Mon, 07 Nov 2022 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429927 The judge allowed the appeal, setting aside the rejection of the refund claim for Anti-Dumping Duty. The appellant's argument that no assessment order existed for the duty was accepted, emphasizing the distinction between clerical errors and formal assessments. Relying on legal precedents, the judge granted the refund based on the clerical error in classification, concluding that challenging a non-existent assessment order was not a prerequisite for filing the refund claim. Case-Laws Customs Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429927