https://www.taxtmi.com/caselaws?id=54967 The Tribunal allowed the appeal, remanding the case to the original authority for consideration of the refund claim due to a clerical error under Section 154 of the Customs Act, 1962, subject to the examination of unjust enrichment. The Tribunal clarified that refunds under Section 154 are admissible independently of Section 27, and emphasized the necessity of addressing unjust enrichment in such claims. The Tribunal upheld the extended one-year time limit for filing refund claims applicable to Government undertakings, distinguishing it from the general six-month limit, and confirmed that an appeal against the assessment order is not a prerequisite for claiming a refund. en-us Mon, 22 Aug 2005 00:00:00 +0530 Sat, 20 Apr 2024 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54967 The Tribunal allowed the appeal, remanding the case to the original authority for consideration of the refund claim due to a clerical error under Section 154 of the Customs Act, 1962, subject to the examination of unjust enrichment. The Tribunal clarified that refunds under Section 154 are admissible independently of Section 27, and emphasized the necessity of addressing unjust enrichment in such claims. The Tribunal upheld the extended one-year time limit for filing refund claims applicable to Government undertakings, distinguishing it from the general six-month limit, and confirmed that an appeal against the assessment order is not a prerequisite for claiming a refund. Case-Laws Customs Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54967