https://www.taxtmi.com/caselaws?id=204898 The Tribunal allowed the appeal, granting the appellant a refund of the excess duty deposit as the goods were not fully imported as per the invoice. The Tribunal emphasized that the excess deposit was not considered duty since the goods were never imported, and the time-bar plea was deemed inapplicable. Relying on legal precedents, the Tribunal set aside the rejection, emphasizing the importer's entitlement to a refund in cases of discrepancies in imported goods, even without challenging assessment orders. en-us Wed, 10 Nov 2010 00:00:00 +0530 Tue, 28 Jun 2016 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204898 The Tribunal allowed the appeal, granting the appellant a refund of the excess duty deposit as the goods were not fully imported as per the invoice. The Tribunal emphasized that the excess deposit was not considered duty since the goods were never imported, and the time-bar plea was deemed inapplicable. Relying on legal precedents, the Tribunal set aside the rejection, emphasizing the importer's entitlement to a refund in cases of discrepancies in imported goods, even without challenging assessment orders. Case-Laws Customs Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204898