https://www.taxtmi.com/caselaws?id=117732 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in a case concerning a refund claim for excess duty payment on imported iron and steel waste and scrap. The Tribunal upheld the appellant's refund application, citing the discrepancy between the quantity on which duty was paid and the quantity actually delivered. The Tribunal found the refund claim valid, considering the time limit from the finalization of assessments and disregarding objections related to the fate of the excess goods. The Tribunal granted the appeal with consequential relief and dismissed the Revenue's cross-objection as irrelevant to the core issue. en-us Thu, 02 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 12:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117732 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in a case concerning a refund claim for excess duty payment on imported iron and steel waste and scrap. The Tribunal upheld the appellant's refund application, citing the discrepancy between the quantity on which duty was paid and the quantity actually delivered. The Tribunal found the refund claim valid, considering the time limit from the finalization of assessments and disregarding objections related to the fate of the excess goods. The Tribunal granted the appeal with consequential relief and dismissed the Revenue's cross-objection as irrelevant to the core issue. Case-Laws Customs Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117732