https://www.taxtmi.com/caselaws?id=253886 The Court set aside the rejection of a refund claim for excess customs duty deposit, directing the respondent to reconsider the claim and provide a hearing to the petitioner. The Court emphasized the importance of following procedural requirements and allowing for appeals within specified timeframes under Section 128 of the Customs Act. The decision highlighted the need for consistency in decision-making and ensuring parties are given a fair opportunity to present their case. en-us Wed, 17 Sep 2014 00:00:00 +0530 Sat, 06 Jun 2015 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253886 The Court set aside the rejection of a refund claim for excess customs duty deposit, directing the respondent to reconsider the claim and provide a hearing to the petitioner. The Court emphasized the importance of following procedural requirements and allowing for appeals within specified timeframes under Section 128 of the Customs Act. The decision highlighted the need for consistency in decision-making and ensuring parties are given a fair opportunity to present their case. Case-Laws Customs Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253886