https://www.taxtmi.com/caselaws?id=81279 The Tribunal allowed the appeal, setting aside the lower authorities' orders and remanding the case for considering the refund claim of excess duty paid on the missing package under the second Bill of Entry. The appellant, a Public Sector Undertaking, was found entitled to the refund as duty had been paid twice on the same goods, falling within the provisions of Sec. 27 of the Customs Act. The Assistant Collector was directed to process the refund claim based on the Tribunal's findings. en-us Tue, 02 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81279 The Tribunal allowed the appeal, setting aside the lower authorities' orders and remanding the case for considering the refund claim of excess duty paid on the missing package under the second Bill of Entry. The appellant, a Public Sector Undertaking, was found entitled to the refund as duty had been paid twice on the same goods, falling within the provisions of Sec. 27 of the Customs Act. The Assistant Collector was directed to process the refund claim based on the Tribunal's findings. Case-Laws Customs Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81279