https://www.taxtmi.com/caselaws?id=124721 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order, ruling that the respondent's acceptance of enhanced goods value and duty payment without protest did not estop them from challenging the assessment later. Citing precedent, the Tribunal emphasized no estoppel in tax matters and allowed the respondent's appeal for refund based on proper appraisement. The Tribunal held that the law permits parties to seek refunds in such cases, rejecting the Revenue's argument and upholding the respondent's position. en-us Wed, 11 Jun 2008 00:00:00 +0530 Thu, 04 Oct 2012 15:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124721 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order, ruling that the respondent's acceptance of enhanced goods value and duty payment without protest did not estop them from challenging the assessment later. Citing precedent, the Tribunal emphasized no estoppel in tax matters and allowed the respondent's appeal for refund based on proper appraisement. The Tribunal held that the law permits parties to seek refunds in such cases, rejecting the Revenue's argument and upholding the respondent's position. Case-Laws Customs Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124721