https://www.taxtmi.com/caselaws?id=126271 The Tribunal allowed the appeal by way of remand, setting aside the original authority's decision to reject the refund claim for duty deposited on imported goods. The Tribunal emphasized the importance of resolving the application for relinquishing the title of the goods under Section 23(2) of the Customs Act, 1962 before processing the refund claim. The matter was remanded to the original authority for a fresh decision after the application for relinquishing the title is resolved, highlighting the procedural significance of Section 23(2) in customs matters and the necessity of following due process and statutory provisions in handling such claims. en-us Fri, 20 Mar 2009 00:00:00 +0530 Mon, 05 Nov 2012 11:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126271 The Tribunal allowed the appeal by way of remand, setting aside the original authority's decision to reject the refund claim for duty deposited on imported goods. The Tribunal emphasized the importance of resolving the application for relinquishing the title of the goods under Section 23(2) of the Customs Act, 1962 before processing the refund claim. The matter was remanded to the original authority for a fresh decision after the application for relinquishing the title is resolved, highlighting the procedural significance of Section 23(2) in customs matters and the necessity of following due process and statutory provisions in handling such claims. Case-Laws Customs Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126271