https://www.taxtmi.com/caselaws?id=110537 The Tribunal set aside the Commissioner (Appeals)'s decision, condoned the delay, and remanded the case for a decision on merits. The Tribunal emphasized the appellants' genuine efforts in addressing the excess duty payment promptly and found the delay justified due to pursuing the matter with Customs Authorities before appealing. Additionally, the Tribunal allowed the appeal by remand for further consideration, highlighting the applicability of a refund claim under Section 27 of the Customs Act, 1962, without challenging the assessment of the Bill of Entry. en-us Mon, 03 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 13:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110537 The Tribunal set aside the Commissioner (Appeals)'s decision, condoned the delay, and remanded the case for a decision on merits. The Tribunal emphasized the appellants' genuine efforts in addressing the excess duty payment promptly and found the delay justified due to pursuing the matter with Customs Authorities before appealing. Additionally, the Tribunal allowed the appeal by remand for further consideration, highlighting the applicability of a refund claim under Section 27 of the Customs Act, 1962, without challenging the assessment of the Bill of Entry. Case-Laws Customs Mon, 03 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110537