https://www.taxtmi.com/caselaws?id=101898 The case involved a Revenue appeal against the Commissioner (Appeals) accepting a subsequent clarificatory letter seeking reclassification of imported Anode and Cathode as complete equipment for X-Ray generator under sub-heading 9022.19. The Revenue did not contest the reassessment under the new classification. The Tribunal remanded the matter back to the Commissioner (Appeals) for re-examination of the time bar of the refund claim due to missing original records, emphasizing the importance of thorough review and expeditious resolution. en-us Wed, 30 Jan 2002 00:00:00 +0530 Mon, 13 Feb 2012 10:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101898 The case involved a Revenue appeal against the Commissioner (Appeals) accepting a subsequent clarificatory letter seeking reclassification of imported Anode and Cathode as complete equipment for X-Ray generator under sub-heading 9022.19. The Revenue did not contest the reassessment under the new classification. The Tribunal remanded the matter back to the Commissioner (Appeals) for re-examination of the time bar of the refund claim due to missing original records, emphasizing the importance of thorough review and expeditious resolution. Case-Laws Customs Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101898