https://www.taxtmi.com/caselaws?id=167232 The Tribunal allowed the appeal, setting aside the lower authorities' orders and granting consequential relief to the appellants. It emphasized the importance of considering the merits of the refund claim over technicalities, highlighting the unjust rejection by the Assistant Collector and Appellate Collector. The Tribunal noted the established short shipment and supplier letters as evidence supporting the appellants' claim, ultimately ruling in their favor and underscoring the quasi-judicial role of revenue collection officials. en-us Tue, 27 Nov 1984 00:00:00 +0530 Fri, 12 Dec 2014 12:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167232 The Tribunal allowed the appeal, setting aside the lower authorities' orders and granting consequential relief to the appellants. It emphasized the importance of considering the merits of the refund claim over technicalities, highlighting the unjust rejection by the Assistant Collector and Appellate Collector. The Tribunal noted the established short shipment and supplier letters as evidence supporting the appellants' claim, ultimately ruling in their favor and underscoring the quasi-judicial role of revenue collection officials. Case-Laws Customs Tue, 27 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167232