https://www.taxtmi.com/caselaws?id=325938 The tribunal dismissed the Revenue's appeal against the Order-in-Appeal allowing the refund claim. It found the rejection of the refund claim under Section 26A(3) and proviso 3 of Section 26A(1) of the Customs Act, 1962 erroneous. The tribunal determined that the goods were not certified as perishable, lacked evidence of exceeding shelf life, and were not cleared for home consumption, making the cited provisions inapplicable. Consequently, the tribunal upheld the Order-in-Appeal, emphasizing the insufficiency of grounds raised by the Revenue for rejecting the refund claim. en-us Fri, 12 Feb 2016 00:00:00 +0530 Tue, 08 Nov 2016 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325938 The tribunal dismissed the Revenue's appeal against the Order-in-Appeal allowing the refund claim. It found the rejection of the refund claim under Section 26A(3) and proviso 3 of Section 26A(1) of the Customs Act, 1962 erroneous. The tribunal determined that the goods were not certified as perishable, lacked evidence of exceeding shelf life, and were not cleared for home consumption, making the cited provisions inapplicable. Consequently, the tribunal upheld the Order-in-Appeal, emphasizing the insufficiency of grounds raised by the Revenue for rejecting the refund claim. Case-Laws Customs Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325938