https://www.taxtmi.com/caselaws?id=170022 The appellant, a Research Institute, filed a refund claim for excess duty paid on missing equipment imported as "Telescope Valve and Handling Equipment." Despite initial rejection by lower authorities citing delay in reporting, the Tribunal ruled in favor of the appellant. The claim was deemed timely as per Research Institute regulations, supported by a supplier certificate confirming no extra charges for the missing items. The Tribunal allowed the appeal, setting aside the rejection of the refund claim and granting consequential relief. en-us Mon, 24 Mar 2014 00:00:00 +0530 Wed, 13 May 2015 11:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170022 The appellant, a Research Institute, filed a refund claim for excess duty paid on missing equipment imported as "Telescope Valve and Handling Equipment." Despite initial rejection by lower authorities citing delay in reporting, the Tribunal ruled in favor of the appellant. The claim was deemed timely as per Research Institute regulations, supported by a supplier certificate confirming no extra charges for the missing items. The Tribunal allowed the appeal, setting aside the rejection of the refund claim and granting consequential relief. Case-Laws Customs Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170022