https://www.taxtmi.com/caselaws?id=107306 The Tribunal dismissed the Rectification of Mistake (ROM) application filed by the Revenue, affirming the decision to refund the Rs. 20 lakhs. The Tribunal found that the amount was coercively seized and should be returned without delay. It rejected arguments regarding the voluntary nature of the payment and its relation to previous consignments. The Tribunal concluded that the ROM application lacked grounds for sustenance based on detailed analysis and findings, leading to the dismissal of the application. en-us Wed, 19 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 14:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107306 The Tribunal dismissed the Rectification of Mistake (ROM) application filed by the Revenue, affirming the decision to refund the Rs. 20 lakhs. The Tribunal found that the amount was coercively seized and should be returned without delay. It rejected arguments regarding the voluntary nature of the payment and its relation to previous consignments. The Tribunal concluded that the ROM application lacked grounds for sustenance based on detailed analysis and findings, leading to the dismissal of the application. Case-Laws Customs Wed, 19 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107306