https://www.taxtmi.com/caselaws?id=85709 The Appellate Tribunal CEGAT, Madras dismissed the appeal regarding the grant of refund for goods warehoused under Section 23 of the Customs Act, 1962. The Tribunal held that individuals warehousing goods are obligated to pay duty under Section 72(d) of the Customs Act, 1962, making the question of refund inapplicable. Therefore, the appellant's argument that the loss of goods in the warehouse should be covered under Section 23 was deemed lacking in merit. en-us Fri, 09 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85709 The Appellate Tribunal CEGAT, Madras dismissed the appeal regarding the grant of refund for goods warehoused under Section 23 of the Customs Act, 1962. The Tribunal held that individuals warehousing goods are obligated to pay duty under Section 72(d) of the Customs Act, 1962, making the question of refund inapplicable. Therefore, the appellant's argument that the loss of goods in the warehouse should be covered under Section 23 was deemed lacking in merit. Case-Laws Customs Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85709