https://www.taxtmi.com/caselaws?id=347093 The Tribunal allowed the appeal by remanding the case, ruling in favor of the appellants on all issues. The Technical Knowhow fee was excluded from the transaction value under Customs Valuation Rules. The refund claim for extra duty deposit on ex-bond clearances was accepted, considering it as an extra deposit and not a duty refund. The Tribunal held that Section 27 of the Customs Act did not bar the refund of extra duty deposits during provisional assessment. Additionally, the rejection of the refund claim based on unjust enrichment was set aside, with the Tribunal emphasizing the need for further examination by the lower authorities. en-us Thu, 10 Aug 2017 00:00:00 +0530 Thu, 12 Oct 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347093 The Tribunal allowed the appeal by remanding the case, ruling in favor of the appellants on all issues. The Technical Knowhow fee was excluded from the transaction value under Customs Valuation Rules. The refund claim for extra duty deposit on ex-bond clearances was accepted, considering it as an extra deposit and not a duty refund. The Tribunal held that Section 27 of the Customs Act did not bar the refund of extra duty deposits during provisional assessment. Additionally, the rejection of the refund claim based on unjust enrichment was set aside, with the Tribunal emphasizing the need for further examination by the lower authorities. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347093