https://www.taxtmi.com/caselaws?id=332573 The Tribunal dismissed the Revenue's appeal, upholding the appellate authority's decision to set aside the declared value enhancement and restore the refund claim. It was found that the appellate authority had jurisdiction to address the assessment dispute, and the original authority's rejection of the refund claim lacked valid grounds. The Tribunal concluded that the restored refund claim was appropriate, requiring the competent authority under section 27 of the Customs Act, 1962, to grant the relief accordingly. en-us Tue, 02 Aug 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332573 The Tribunal dismissed the Revenue's appeal, upholding the appellate authority's decision to set aside the declared value enhancement and restore the refund claim. It was found that the appellate authority had jurisdiction to address the assessment dispute, and the original authority's rejection of the refund claim lacked valid grounds. The Tribunal concluded that the restored refund claim was appropriate, requiring the competent authority under section 27 of the Customs Act, 1962, to grant the relief accordingly. Case-Laws Customs Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332573