https://www.taxtmi.com/caselaws?id=267275 The Tribunal allowed the appeal filed by Steel Authority of India Ltd. against the Order-in-Appeal, granting eligibility for concessional basic duty and refund claims under Notification No. 119/2008-Cus. The Tribunal emphasized the applicability of Section 149 for amending assessment orders, supporting the appellant's position with relevant case laws. The decision aligned with the Customs Act, 1962, and highlighted the assessing officer's duty to rectify errors in assessments, ultimately providing relief to the appellant. en-us Fri, 29 May 2015 00:00:00 +0530 Thu, 09 Feb 2017 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267275 The Tribunal allowed the appeal filed by Steel Authority of India Ltd. against the Order-in-Appeal, granting eligibility for concessional basic duty and refund claims under Notification No. 119/2008-Cus. The Tribunal emphasized the applicability of Section 149 for amending assessment orders, supporting the appellant's position with relevant case laws. The decision aligned with the Customs Act, 1962, and highlighted the assessing officer's duty to rectify errors in assessments, ultimately providing relief to the appellant. Case-Laws Customs Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267275