https://www.taxtmi.com/caselaws?id=251191 The court directed the respondents to refund the excess duty amount of Rs. 51,43,147/- along with applicable interest to the petitioner. The court found the petitioner entitled to the refund as the assessment was deemed conditional and not final. The court also clarified that filing a refund claim itself constitutes a challenge to the assessment order, eliminating the need for a separate appeal. The court upheld that interest on the refund amount was payable as per relevant provisions of the Act. en-us Thu, 19 Sep 2013 00:00:00 +0530 Mon, 10 Apr 2017 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251191 The court directed the respondents to refund the excess duty amount of Rs. 51,43,147/- along with applicable interest to the petitioner. The court found the petitioner entitled to the refund as the assessment was deemed conditional and not final. The court also clarified that filing a refund claim itself constitutes a challenge to the assessment order, eliminating the need for a separate appeal. The court upheld that interest on the refund amount was payable as per relevant provisions of the Act. Case-Laws Customs Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251191