https://www.taxtmi.com/caselaws?id=238911 The Tribunal upheld the lower appellate authority's decision to grant the refund claim for duty paid on damaged goods. The case involved a dispute over the interpretation of Section 22 of the Customs Act regarding abatement of duty on damaged goods and the assessment of duty on repaired goods. The Tribunal found that duty had been paid twice on the same goods due to the repair and freight charges, leading to the approval of the refund claim. The Revenue's appeal was dismissed, affirming the lower appellate authority's decision. en-us Thu, 01 Aug 2013 00:00:00 +0530 Tue, 09 Jun 2015 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238911 The Tribunal upheld the lower appellate authority's decision to grant the refund claim for duty paid on damaged goods. The case involved a dispute over the interpretation of Section 22 of the Customs Act regarding abatement of duty on damaged goods and the assessment of duty on repaired goods. The Tribunal found that duty had been paid twice on the same goods due to the repair and freight charges, leading to the approval of the refund claim. The Revenue's appeal was dismissed, affirming the lower appellate authority's decision. Case-Laws Customs Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238911