https://www.taxtmi.com/caselaws?id=209574 The appellate tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal. It emphasized that the situation fell within the purview of Section 149 of the Customs Act, 1962, and there was no requirement to challenge the assessment before claiming the refund. The judgment concluded that the impugned order was valid and no interference was warranted, ultimately upholding the assessees' claim for the refund of duty paid on the missing units. en-us Thu, 02 Dec 2010 00:00:00 +0530 Mon, 15 Jul 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209574 The appellate tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal. It emphasized that the situation fell within the purview of Section 149 of the Customs Act, 1962, and there was no requirement to challenge the assessment before claiming the refund. The judgment concluded that the impugned order was valid and no interference was warranted, ultimately upholding the assessees' claim for the refund of duty paid on the missing units. Case-Laws Customs Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209574