https://www.taxtmi.com/caselaws?id=88198 The Appellate Tribunal CEGAT, Madras set aside the decision of the CC (Appeals), Madras, rejecting a refund claim for shortages found during goods examination. The Tribunal found in favor of the appellant, emphasizing that the procedural lapses related to Public Notice 109/90 should not invalidate the refund claim if other criteria were met. It highlighted the importance of Customs officials' role during examinations and the statutory requirements for refund claims under the Customs Act, 1962. The matter was remanded for fresh adjudication, stressing the need for adherence to legal provisions in similar refund cases. en-us Thu, 18 Apr 1996 00:00:00 +0530 Thu, 15 Sep 2011 17:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88198 The Appellate Tribunal CEGAT, Madras set aside the decision of the CC (Appeals), Madras, rejecting a refund claim for shortages found during goods examination. The Tribunal found in favor of the appellant, emphasizing that the procedural lapses related to Public Notice 109/90 should not invalidate the refund claim if other criteria were met. It highlighted the importance of Customs officials' role during examinations and the statutory requirements for refund claims under the Customs Act, 1962. The matter was remanded for fresh adjudication, stressing the need for adherence to legal provisions in similar refund cases. Case-Laws Customs Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88198