https://www.taxtmi.com/caselaws?id=167574 The Tribunal upheld the lower authorities' decision to reject the refund claim for excess Customs duty on imported goods due to discrepancies. The appellant's argument that the duty should be remitted under Section 23(1) without a formal refund application was dismissed. The Tribunal clarified that while duty remission is possible under Section 23(1) for lost or destroyed goods, a formal refund application within the prescribed period under Section 27(1) is mandatory. As the appellant failed to meet this requirement, the rejection of the refund claim was deemed legally correct, and the appeal was dismissed. en-us Thu, 31 Jan 1985 00:00:00 +0530 Wed, 24 Dec 2014 18:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167574 The Tribunal upheld the lower authorities' decision to reject the refund claim for excess Customs duty on imported goods due to discrepancies. The appellant's argument that the duty should be remitted under Section 23(1) without a formal refund application was dismissed. The Tribunal clarified that while duty remission is possible under Section 23(1) for lost or destroyed goods, a formal refund application within the prescribed period under Section 27(1) is mandatory. As the appellant failed to meet this requirement, the rejection of the refund claim was deemed legally correct, and the appeal was dismissed. Case-Laws Customs Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167574