https://www.taxtmi.com/caselaws?id=216438 The Tribunal allowed the appeal in the case involving refund claims against the assessment of Ex-Bond Bills of Entry. The dispute centered on the payment of higher duty due to ignorance of a notification, without a challenge to the assessment first. The Tribunal considered the provisions of the Customs Act and concluded that the case did not involve a dispute on the rate of duty, but a simple payment error. Relying on the Delhi High Court's decision, the Tribunal set aside the Commissioner (Appeals) order and reinstated the original adjudicating authority's decision. en-us Wed, 27 Apr 2011 00:00:00 +0530 Tue, 11 Sep 2012 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216438 The Tribunal allowed the appeal in the case involving refund claims against the assessment of Ex-Bond Bills of Entry. The dispute centered on the payment of higher duty due to ignorance of a notification, without a challenge to the assessment first. The Tribunal considered the provisions of the Customs Act and concluded that the case did not involve a dispute on the rate of duty, but a simple payment error. Relying on the Delhi High Court's decision, the Tribunal set aside the Commissioner (Appeals) order and reinstated the original adjudicating authority's decision. Case-Laws Customs Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216438