https://www.taxtmi.com/caselaws?id=216334 The court allowed the appeal after condoning the delay in filing. It upheld the Tribunal's order directing the refund of the extra duty deposit, rejecting the revenue's challenge. The court clarified that the refund was for an additional value insisted upon by the department, not excise duty, and deemed the impugned order legal. Emphasizing the proper interpretation of Customs Act provisions, it affirmed the Tribunal's decision, requiring the refund of the unjustly collected amount. en-us Thu, 31 Mar 2011 00:00:00 +0530 Wed, 05 Sep 2012 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216334 The court allowed the appeal after condoning the delay in filing. It upheld the Tribunal's order directing the refund of the extra duty deposit, rejecting the revenue's challenge. The court clarified that the refund was for an additional value insisted upon by the department, not excise duty, and deemed the impugned order legal. Emphasizing the proper interpretation of Customs Act provisions, it affirmed the Tribunal's decision, requiring the refund of the unjustly collected amount. Case-Laws Customs Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216334