https://www.taxtmi.com/caselaws?id=244466 The Tribunal confirmed a demand against the appellant for recovery of a refund claim granted, citing issues with the sale of set top boxes for manufacturing, lack of specific mention in invoices, and jurisdictional limits of Customs authorities. The Tribunal dropped part of the demand as time-barred and did not impose penalties. It emphasized that Customs authorities cannot question sales tax payments if appropriate tax is paid, and technical procedural objections should not deny refund benefits. The appellant's stay petition was unconditionally allowed based on a good prima facie case. en-us Thu, 12 Apr 2012 00:00:00 +0530 Thu, 27 Feb 2014 06:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244466 The Tribunal confirmed a demand against the appellant for recovery of a refund claim granted, citing issues with the sale of set top boxes for manufacturing, lack of specific mention in invoices, and jurisdictional limits of Customs authorities. The Tribunal dropped part of the demand as time-barred and did not impose penalties. It emphasized that Customs authorities cannot question sales tax payments if appropriate tax is paid, and technical procedural objections should not deny refund benefits. The appellant's stay petition was unconditionally allowed based on a good prima facie case. Case-Laws Customs Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244466