https://www.taxtmi.com/caselaws?id=1420 The appellant filed a refund claim for duty paid on short-supplied goods during clearance. Despite Revenue's argument based on previous cases, the Commissioner (Appeals) granted the refund considering the documentary evidence provided by the appellant. The Tribunal emphasized the importance of evaluating each case individually and upheld the Commissioner's decision, highlighting the significance of trust implied by green channel clearance and the supporting documentation in this instance. en-us Thu, 25 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1420 The appellant filed a refund claim for duty paid on short-supplied goods during clearance. Despite Revenue's argument based on previous cases, the Commissioner (Appeals) granted the refund considering the documentary evidence provided by the appellant. The Tribunal emphasized the importance of evaluating each case individually and upheld the Commissioner's decision, highlighting the significance of trust implied by green channel clearance and the supporting documentation in this instance. Case-Laws Customs Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1420