https://www.taxtmi.com/highlights?id=19502 When an amount becomes refundable to an assessee upon finalization of provisional assessment by the appropriate authority, the same has to be refunded immediately and appellant was not required to file any refund claim under Section 27 of the Customs Act, 1962 - AT en-us Thu, 31 Jul 2014 16:30:52 +0530 Thu, 31 Jul 2014 16:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19502 When an amount becomes refundable to an assessee upon finalization of provisional assessment by the appropriate authority, the same has to be refunded immediately and appellant was not required to file any refund claim under Section 27 of the Customs Act, 1962 - AT Highlights Customs Thu, 31 Jul 2014 16:30:52 +0530 https://www.taxtmi.com/highlights?id=19502