https://www.taxtmi.com/caselaws?id=111113 Exhaustion of the statutory appellate remedy was required before invoking the Tribunal. Because the refund dispute had already been remanded only for reconsideration of unjust enrichment, the proper course after the Order-in-Original was to appeal to the Commissioner (Appeals) under the Customs Act. The Tribunal noted that the appellants could raise all grounds there and, if needed, seek condonation of delay for having approached the wrong forum. As the statutory remedy had not been exhausted, the Tribunal declined to entertain the appeals and the Rule 41 applications, and dismissed them as not maintainable. en-us Fri, 19 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 13:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111113 Exhaustion of the statutory appellate remedy was required before invoking the Tribunal. Because the refund dispute had already been remanded only for reconsideration of unjust enrichment, the proper course after the Order-in-Original was to appeal to the Commissioner (Appeals) under the Customs Act. The Tribunal noted that the appellants could raise all grounds there and, if needed, seek condonation of delay for having approached the wrong forum. As the statutory remedy had not been exhausted, the Tribunal declined to entertain the appeals and the Rule 41 applications, and dismissed them as not maintainable. Case-Laws Customs Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111113