https://www.taxtmi.com/caselaws?id=339054 The Tribunal confirmed that the impugned order had been reviewed by the Committee of Commissioners, disposing of the miscellaneous application. Regarding the refund claim based on an EPCG license, the Tribunal upheld the first appellate authority's decision to remand the matter for reconsideration, rejecting the Revenue's appeal on grounds of delay. The Tribunal also dismissed the Respondent-assessee's cross-objection, emphasizing that refund applications must comply with the Customs Act. Ultimately, both appeals and the cross-objection were rejected by the Tribunal. en-us Tue, 24 Jan 2017 00:00:00 +0530 Sat, 18 Feb 2017 11:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339054 The Tribunal confirmed that the impugned order had been reviewed by the Committee of Commissioners, disposing of the miscellaneous application. Regarding the refund claim based on an EPCG license, the Tribunal upheld the first appellate authority's decision to remand the matter for reconsideration, rejecting the Revenue's appeal on grounds of delay. The Tribunal also dismissed the Respondent-assessee's cross-objection, emphasizing that refund applications must comply with the Customs Act. Ultimately, both appeals and the cross-objection were rejected by the Tribunal. Case-Laws Customs Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339054