https://www.taxtmi.com/caselaws?id=349363 The Tribunal upheld the decision of the Commissioner (Appeals) in allowing the respondent's appeals. The assessing authority's rejection of the declared value was deemed invalid as no valid reasons were provided, leading to the granting of a refund to the respondent. The finality of the order passed by the Commissioner (Appeals) directed the Department to issue a refund within 15 days if a speaking order was not issued, a decision upheld by the Tribunal. The respondent's refund claim was initially rejected but was later allowed, with the Tribunal dismissing the Revenue's appeals. en-us Fri, 19 May 2017 00:00:00 +0530 Thu, 12 Oct 2017 08:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349363 The Tribunal upheld the decision of the Commissioner (Appeals) in allowing the respondent's appeals. The assessing authority's rejection of the declared value was deemed invalid as no valid reasons were provided, leading to the granting of a refund to the respondent. The finality of the order passed by the Commissioner (Appeals) directed the Department to issue a refund within 15 days if a speaking order was not issued, a decision upheld by the Tribunal. The respondent's refund claim was initially rejected but was later allowed, with the Tribunal dismissing the Revenue's appeals. Case-Laws Customs Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349363