https://www.taxtmi.com/caselaws?id=191105 The case involved a scientific institution seeking a refund of additional duty paid for importing a Multi-application Solar Telescope. The claim was initially rejected but later allowed by the Commissioner of Customs (Appeals) under specific notifications. The Revenue challenged this decision, arguing that refunds cannot be claimed without appealing against assessments. The first appellate authority found the duty overpaid and justified the refund. The tribunal upheld the refund claim, analyzing relevant laws, notifications, and past judgments. Ultimately, the tribunal dismissed the appeal, affirming the order allowing the refund based on legal analysis and precedents. en-us Mon, 27 Jun 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191105 The case involved a scientific institution seeking a refund of additional duty paid for importing a Multi-application Solar Telescope. The claim was initially rejected but later allowed by the Commissioner of Customs (Appeals) under specific notifications. The Revenue challenged this decision, arguing that refunds cannot be claimed without appealing against assessments. The first appellate authority found the duty overpaid and justified the refund. The tribunal upheld the refund claim, analyzing relevant laws, notifications, and past judgments. Ultimately, the tribunal dismissed the appeal, affirming the order allowing the refund based on legal analysis and precedents. Case-Laws Customs Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191105