https://www.taxtmi.com/caselaws?id=123184 The Tribunal upheld the decision of the learned Commissioner (Appeals), rejecting the Revenue's appeal against the refund claim sanctioned to the respondent for duty paid on short-landed goods. The Tribunal found the initial duty payment erroneous as the goods were not received in India, supporting the respondent's entitlement to a refund based on evidence of short-landing. The court affirmed the respondent's right to the refund, concluding the case with the judgment in favor of the respondent. en-us Fri, 14 Dec 2007 00:00:00 +0530 Mon, 10 Sep 2012 10:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123184 The Tribunal upheld the decision of the learned Commissioner (Appeals), rejecting the Revenue's appeal against the refund claim sanctioned to the respondent for duty paid on short-landed goods. The Tribunal found the initial duty payment erroneous as the goods were not received in India, supporting the respondent's entitlement to a refund based on evidence of short-landing. The court affirmed the respondent's right to the refund, concluding the case with the judgment in favor of the respondent. Case-Laws Customs Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123184