https://www.taxtmi.com/caselaws?id=218554 The Tribunal upheld the refund claim, stating that the excess duty was refundable at the initial assessment stage without the need for further reassessment. The lack of challenge to the Bill of Entry did not affect the validity of the claim, as the dispute focused on duty payment calculation. The Tribunal rejected the Revenue's appeal, emphasizing the completeness of assessment at clearance and the refundability of excess duty without additional reassessment. en-us Fri, 25 Nov 2011 00:00:00 +0530 Thu, 20 Sep 2012 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218554 The Tribunal upheld the refund claim, stating that the excess duty was refundable at the initial assessment stage without the need for further reassessment. The lack of challenge to the Bill of Entry did not affect the validity of the claim, as the dispute focused on duty payment calculation. The Tribunal rejected the Revenue's appeal, emphasizing the completeness of assessment at clearance and the refundability of excess duty without additional reassessment. Case-Laws Customs Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218554