https://www.taxtmi.com/caselaws?id=124303 The Tribunal allowed the appeal by M/s. JSW Steel Ltd., directing a remand to the original authority for reconsideration of the refund claim for excess duty payment on imported spares. The Tribunal held that failure to challenge the assessment of the first Bill of Entry should not bar the refund claim, in line with Customs Law Manual instructions. The appellant was given the chance to present evidence to support the claim, with emphasis on preventing unjust enrichment. en-us Wed, 10 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124303 The Tribunal allowed the appeal by M/s. JSW Steel Ltd., directing a remand to the original authority for reconsideration of the refund claim for excess duty payment on imported spares. The Tribunal held that failure to challenge the assessment of the first Bill of Entry should not bar the refund claim, in line with Customs Law Manual instructions. The appellant was given the chance to present evidence to support the claim, with emphasis on preventing unjust enrichment. Case-Laws Customs Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124303