https://www.taxtmi.com/caselaws?id=269102 The Tribunal upheld the Commissioner (Appeals) decision in favor of M/s Global Vipassana Foundation, allowing the refund claim for Customs duty paid inadvertently under an extended exemption period until 31.12.2009. The Tribunal emphasized the entitlement to refund claims under Section 27 of the Customs Act, even without challenging the assessed Bill of Entry, as long as duty was paid inadvertently, citing legal precedents like Aman Medical Products Ltd. Vs. Commissioner of Customs, Delhi. The Tribunal directed the refund with interest within six weeks, noting errors in the adjudication order and the binding effect of the extended exemption period. en-us Fri, 09 Jan 2015 00:00:00 +0530 Tue, 08 Dec 2015 11:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269102 The Tribunal upheld the Commissioner (Appeals) decision in favor of M/s Global Vipassana Foundation, allowing the refund claim for Customs duty paid inadvertently under an extended exemption period until 31.12.2009. The Tribunal emphasized the entitlement to refund claims under Section 27 of the Customs Act, even without challenging the assessed Bill of Entry, as long as duty was paid inadvertently, citing legal precedents like Aman Medical Products Ltd. Vs. Commissioner of Customs, Delhi. The Tribunal directed the refund with interest within six weeks, noting errors in the adjudication order and the binding effect of the extended exemption period. Case-Laws Customs Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269102