https://www.taxtmi.com/caselaws?id=87082 A refund claim arising from customs assessment of a roll cut machine had to be examined against the actual assessment record, including the duplicate bill of entry. If the tariff entry was not in fact corrected from Heading 8451.50 to Heading 8479.89, the assessment remained under the original heading and excess duty could support refund consideration. The appellate authority could not presume that the duplicate copy had been amended without verifying the record. The matter was therefore remanded for de novo decision by the Assistant Collector, with the refund issue left open for fresh adjudication. en-us Fri, 08 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87082 A refund claim arising from customs assessment of a roll cut machine had to be examined against the actual assessment record, including the duplicate bill of entry. If the tariff entry was not in fact corrected from Heading 8451.50 to Heading 8479.89, the assessment remained under the original heading and excess duty could support refund consideration. The appellate authority could not presume that the duplicate copy had been amended without verifying the record. The matter was therefore remanded for de novo decision by the Assistant Collector, with the refund issue left open for fresh adjudication. Case-Laws Customs Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87082