https://www.taxtmi.com/caselaws?id=244789 The Tribunal dismissed the department's appeal, affirming the respondent's entitlement to a refund based on a subsequent clarificatory notification and consistent government policy exempting barges from Additional Duty of Customs (SAD). The Tribunal held that the respondent was not required to file an appeal against the assessment order to claim a refund, as there was no dispute at the time of duty payment. The decision was pronounced in open court, upholding the Commissioner (Appeals) order without any infirmity. en-us Mon, 18 Mar 2013 00:00:00 +0530 Sat, 08 Mar 2014 05:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244789 The Tribunal dismissed the department's appeal, affirming the respondent's entitlement to a refund based on a subsequent clarificatory notification and consistent government policy exempting barges from Additional Duty of Customs (SAD). The Tribunal held that the respondent was not required to file an appeal against the assessment order to claim a refund, as there was no dispute at the time of duty payment. The decision was pronounced in open court, upholding the Commissioner (Appeals) order without any infirmity. Case-Laws Customs Mon, 18 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244789