https://www.taxtmi.com/caselaws?id=206198 The tribunal remanded the case for fresh adjudication, instructing the original authority to reconsider the matter in line with the law and granting the appellant a fair opportunity. This decision aligns with the interpretation of Section 27 and ensures that the appellant's right to a refund claim is upheld, even without challenging the assessment directly. en-us Fri, 24 Jun 2011 00:00:00 +0530 Mon, 10 Oct 2011 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206198 The tribunal remanded the case for fresh adjudication, instructing the original authority to reconsider the matter in line with the law and granting the appellant a fair opportunity. This decision aligns with the interpretation of Section 27 and ensures that the appellant's right to a refund claim is upheld, even without challenging the assessment directly. Case-Laws Customs Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206198