https://www.taxtmi.com/caselaws?id=172174 Refund of duty paid on defective imported goods was sought under Customs Notification No. 51/96, but the lower authorities rejected the claim on the grounds of challenge to assessment and limitation. The Tribunal set aside those orders and remanded the matter for de novo enquiry, and the HC found no error in that course. The remand was upheld, leaving the refund claim to be reconsidered afresh by the Original Authority. en-us Wed, 20 Apr 2011 00:00:00 +0530 Thu, 13 Aug 2015 11:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172174 Refund of duty paid on defective imported goods was sought under Customs Notification No. 51/96, but the lower authorities rejected the claim on the grounds of challenge to assessment and limitation. The Tribunal set aside those orders and remanded the matter for de novo enquiry, and the HC found no error in that course. The remand was upheld, leaving the refund claim to be reconsidered afresh by the Original Authority. Case-Laws Customs Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172174