https://www.taxtmi.com/caselaws?id=270722 The tribunal dismissed the appeals regarding refund claims based on Wet Metric Tons (WMT) versus Dry Metric Tons (DMT), as the appellants failed to challenge the assessment order and did not specify the quantity in DMT or WMT in their filings. However, the tribunal approved the refund for shortages of goods noted at clearance and for Education Cess and S.H. Education Cess paid voluntarily by the appellants, which were collected without legal authority. The tribunal upheld the lower authorities' decisions and rejected the appellants' claims for refunds based on DMT, while allowing refunds for shortages and unauthorized cess payments. en-us Fri, 08 Jan 2016 00:00:00 +0530 Wed, 27 Jun 2018 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270722 The tribunal dismissed the appeals regarding refund claims based on Wet Metric Tons (WMT) versus Dry Metric Tons (DMT), as the appellants failed to challenge the assessment order and did not specify the quantity in DMT or WMT in their filings. However, the tribunal approved the refund for shortages of goods noted at clearance and for Education Cess and S.H. Education Cess paid voluntarily by the appellants, which were collected without legal authority. The tribunal upheld the lower authorities' decisions and rejected the appellants' claims for refunds based on DMT, while allowing refunds for shortages and unauthorized cess payments. Case-Laws Customs Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270722