https://www.taxtmi.com/caselaws?id=252372 The Tribunal upheld the Commissioner (Appeals) decision validating the refund sanctioned for the incorrect duty payment by the appellant. It was determined that the appellant's payment under protest challenged the assessment, allowing for the right to appeal when the refund claim was rejected. The Tribunal emphasized the importance of following correct procedures and rejected the Revenue's appeal, affirming the validity of the refund and dismissing the need for further intervention. en-us Fri, 27 Dec 2013 00:00:00 +0530 Mon, 20 Oct 2014 10:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252372 The Tribunal upheld the Commissioner (Appeals) decision validating the refund sanctioned for the incorrect duty payment by the appellant. It was determined that the appellant's payment under protest challenged the assessment, allowing for the right to appeal when the refund claim was rejected. The Tribunal emphasized the importance of following correct procedures and rejected the Revenue's appeal, affirming the validity of the refund and dismissing the need for further intervention. Case-Laws Customs Fri, 27 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252372