https://www.taxtmi.com/caselaws?id=106949 The Tribunal allowed the importers' appeals, rejecting the Revenue's appeal. It held that the importers were entitled to a refund of the excess reversal amount under Notification 203/92, as the correct amount reversed was found to be Rs. 5,24,829. The Tribunal set aside the Commissioner of Central Excise (Appeals) order, resolving issues related to refund claim rejection, recovery of refund amount, customs duty recovery, review of the Customs Act order, and correctness of the reversed credit amount in favor of the importers. en-us Fri, 26 Jul 2002 00:00:00 +0530 Fri, 16 Mar 2012 16:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106949 The Tribunal allowed the importers' appeals, rejecting the Revenue's appeal. It held that the importers were entitled to a refund of the excess reversal amount under Notification 203/92, as the correct amount reversed was found to be Rs. 5,24,829. The Tribunal set aside the Commissioner of Central Excise (Appeals) order, resolving issues related to refund claim rejection, recovery of refund amount, customs duty recovery, review of the Customs Act order, and correctness of the reversed credit amount in favor of the importers. Case-Laws Customs Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106949