https://www.taxtmi.com/caselaws?id=268591 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal. It emphasized the provisional nature of the assessment order, allowing the refund claim without challenging the conditional order. The Tribunal also confirmed the requirement to refund the excess duty paid by the respondent in line with the Board's Circular, ultimately ruling in favor of the respondent. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 05 Jan 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268591 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal. It emphasized the provisional nature of the assessment order, allowing the refund claim without challenging the conditional order. The Tribunal also confirmed the requirement to refund the excess duty paid by the respondent in line with the Board's Circular, ultimately ruling in favor of the respondent. Case-Laws Customs Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268591