https://www.taxtmi.com/caselaws?id=328439 The appellate authority remanded the case for a speaking order to resolve the duty value discrepancy. Following the remand, the Adjudicating Authority accepted the declared value, leading to a refund dispute. The Revenue's arbitrary formula for the refund was rejected, and the appellant's claim for the full refund amount was supported. The Adjudicating Authority was directed to verify payment details and grant the refund, disregarding the Commissioner (Appeals)'s findings. The matter was remanded with specific directions to conclude the refund process by June 2016, focusing solely on the refund amount of Rs. 1,66,990. en-us Tue, 19 Apr 2016 00:00:00 +0530 Fri, 03 Jun 2016 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328439 The appellate authority remanded the case for a speaking order to resolve the duty value discrepancy. Following the remand, the Adjudicating Authority accepted the declared value, leading to a refund dispute. The Revenue's arbitrary formula for the refund was rejected, and the appellant's claim for the full refund amount was supported. The Adjudicating Authority was directed to verify payment details and grant the refund, disregarding the Commissioner (Appeals)'s findings. The matter was remanded with specific directions to conclude the refund process by June 2016, focusing solely on the refund amount of Rs. 1,66,990. Case-Laws Customs Tue, 19 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328439