https://www.taxtmi.com/caselaws?id=125223 An assessee who paid excess customs duty after citing an incorrect serial number in Notification No. 21/2002-Cus. was plainly aggrieved by the assessment, as the appeal had been filed before the Commissioner (Appeals). Refund of excess duty could be granted only after variation of the assessment, so the lower appellate authority was required to examine the exemption claim under the correct notification entry and decide entitlement on merits. The order was set aside and the matter remanded for fresh adjudication, with the assessee succeeding on the preliminary grievance issue. en-us Mon, 10 Nov 2008 00:00:00 +0530 Sat, 20 Oct 2012 17:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125223 An assessee who paid excess customs duty after citing an incorrect serial number in Notification No. 21/2002-Cus. was plainly aggrieved by the assessment, as the appeal had been filed before the Commissioner (Appeals). Refund of excess duty could be granted only after variation of the assessment, so the lower appellate authority was required to examine the exemption claim under the correct notification entry and decide entitlement on merits. The order was set aside and the matter remanded for fresh adjudication, with the assessee succeeding on the preliminary grievance issue. Case-Laws Customs Mon, 10 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125223