https://www.taxtmi.com/caselaws?id=113898 The Tribunal allowed the appeals, setting aside the Collector of Customs' order favoring the respondents in sanctioning a refund of customs duty. The decision clarified that the department could recover erroneously refunded customs duty under Section 28 of the Customs Act post a review under Section 129D, as per the Supreme Court judgment in Asian Paints case. The cases were remanded for further examination of the refund claims by the Commissioner (Appeals) to ensure adherence to legal principles and natural justice in the review process. en-us Tue, 01 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 11:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113898 The Tribunal allowed the appeals, setting aside the Collector of Customs' order favoring the respondents in sanctioning a refund of customs duty. The decision clarified that the department could recover erroneously refunded customs duty under Section 28 of the Customs Act post a review under Section 129D, as per the Supreme Court judgment in Asian Paints case. The cases were remanded for further examination of the refund claims by the Commissioner (Appeals) to ensure adherence to legal principles and natural justice in the review process. Case-Laws Customs Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113898