https://www.taxtmi.com/caselaws?id=343386 The Tribunal allowed the importer's refund claim for excess Countervailing Duty (CVD) paid at 12% instead of the concessional rate of 6% under a Customs Notification. It held that the importer could claim a refund without challenging the assessment order, relying on decisions emphasizing this right. The Tribunal interpreted relevant legal provisions and considered differing High Court and Supreme Court decisions on refund eligibility. As no dispute existed during the original assessment, the Tribunal upheld the refund claim, emphasizing the importer's right to claim based on subsequent eligibility realizations. en-us Wed, 05 Apr 2017 00:00:00 +0530 Wed, 24 May 2017 07:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343386 The Tribunal allowed the importer's refund claim for excess Countervailing Duty (CVD) paid at 12% instead of the concessional rate of 6% under a Customs Notification. It held that the importer could claim a refund without challenging the assessment order, relying on decisions emphasizing this right. The Tribunal interpreted relevant legal provisions and considered differing High Court and Supreme Court decisions on refund eligibility. As no dispute existed during the original assessment, the Tribunal upheld the refund claim, emphasizing the importer's right to claim based on subsequent eligibility realizations. Case-Laws Customs Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343386