https://www.taxtmi.com/caselaws?id=171641 The Tribunal allowed the appeal in a case where the Assistant Commissioner processed and approved refund claims of special additional duty based on Value Added Tax paid by the ultimate purchaser. The Revenue challenged the Assistant Commissioner's jurisdiction, arguing that only the Director General of Foreign Trade had authority for such claims. However, the Court declined to address the jurisdiction issue due to lack of evidence challenging the refund claims' genuineness. The Court dismissed the Tax Appeals but left the jurisdiction question open for future consideration in a suitable case. en-us Wed, 12 Nov 2014 00:00:00 +0530 Tue, 28 Jul 2015 10:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171641 The Tribunal allowed the appeal in a case where the Assistant Commissioner processed and approved refund claims of special additional duty based on Value Added Tax paid by the ultimate purchaser. The Revenue challenged the Assistant Commissioner's jurisdiction, arguing that only the Director General of Foreign Trade had authority for such claims. However, the Court declined to address the jurisdiction issue due to lack of evidence challenging the refund claims' genuineness. The Court dismissed the Tax Appeals but left the jurisdiction question open for future consideration in a suitable case. Case-Laws Customs Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171641