https://www.taxtmi.com/caselaws?id=72997 The Tribunal upheld the Collector (Appeals)'s decision on the correct classification of goods for basic Customs duty but disagreed on the countervailing duty refund. It found that the original claim implicitly included the refund of additional duty, and the subsequent letter clarified the initial claim without constituting a new claim. The Tribunal allowed the appeal, directing the refund of the differential amount of additional duty under item 26AA of the CET, deeming the claim admissible and declining to remand the case. en-us Wed, 17 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 14:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72997 The Tribunal upheld the Collector (Appeals)'s decision on the correct classification of goods for basic Customs duty but disagreed on the countervailing duty refund. It found that the original claim implicitly included the refund of additional duty, and the subsequent letter clarified the initial claim without constituting a new claim. The Tribunal allowed the appeal, directing the refund of the differential amount of additional duty under item 26AA of the CET, deeming the claim admissible and declining to remand the case. Case-Laws Customs Wed, 17 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72997