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<h1>Tribunal remands duty refund claim for new ground; emphasizes prompt resolution</h1> The Tribunal set aside the rejection of the duty refund claim by the appellant, noting it was based on a new ground not previously raised. The case was ... Computer software in the form of characters and books - Classification - Refund The appellant imported computer software and claimed a refund of duty paid, but the claim was rejected. The Tribunal found that the rejection was based on a new ground not raised earlier and set aside the order. The Tribunal directed the matter to be remanded for further consideration, emphasizing the need for a prompt resolution of the refund claim.