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<h1>Tribunal remands appeal for re-examination based on new evidence, setting aside lower authority's refund order</h1> <h3>MACNEILL & MAGOR LTD. Versus COLLECTOR OF CUSTOMS, CALCUTTA</h3> MACNEILL & MAGOR LTD. Versus COLLECTOR OF CUSTOMS, CALCUTTA - 2000 (117) E.L.T. 797 (Tribunal) The appellants imported components of forklift trucks and claimed a refund, stating they were parts of a battery-operated forklift truck. The lower appellate authority rejected their appeal. The Tribunal remanded the matter to the original authority for re-examination based on new evidence produced by the appellants. The appeal was allowed by remand after setting aside the lower authority's order.