https://www.taxtmi.com/caselaws?id=258568 The Tribunal overturned the rejection of a refund claim amounting to &8377; 1,14,692 by the Assistant Commissioner due to the absence of witness signatures in the agreement between the importer and consignment agent. The Tribunal held that the agreement did not require witness signatures as per statutory provisions, and the lack of such signatures did not justify the refund denial. The Tribunal emphasized that all necessary documents were submitted, and the refund, along with consequential relief, should be granted in accordance with the law. en-us Fri, 20 Feb 2015 00:00:00 +0530 Sat, 01 Aug 2015 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258568 The Tribunal overturned the rejection of a refund claim amounting to &8377; 1,14,692 by the Assistant Commissioner due to the absence of witness signatures in the agreement between the importer and consignment agent. The Tribunal held that the agreement did not require witness signatures as per statutory provisions, and the lack of such signatures did not justify the refund denial. The Tribunal emphasized that all necessary documents were submitted, and the refund, along with consequential relief, should be granted in accordance with the law. Case-Laws Customs Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258568