https://www.taxtmi.com/caselaws?id=350149 The Tribunal upheld the appellant's claim for a refund of excess duty paid on imported goods under notification No. 12/2015, relying on the interpretation of Section 27 of the Customs Act, 1962 post the 08.04.2011 amendments. Emphasizing the precedent set by the Hon'ble High Court of Delhi in Micromax Informatics Ltd., the Tribunal allowed the appeal without requiring a challenge to the assessment order, contrary to the Department's argument based on Supreme Court judgments like Escorts Limited. The decision highlighted the applicability of settled law by the High Court, leading to the setting aside of the impugned order and granting the refund claim. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 14 Nov 2017 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350149 The Tribunal upheld the appellant's claim for a refund of excess duty paid on imported goods under notification No. 12/2015, relying on the interpretation of Section 27 of the Customs Act, 1962 post the 08.04.2011 amendments. Emphasizing the precedent set by the Hon'ble High Court of Delhi in Micromax Informatics Ltd., the Tribunal allowed the appeal without requiring a challenge to the assessment order, contrary to the Department's argument based on Supreme Court judgments like Escorts Limited. The decision highlighted the applicability of settled law by the High Court, leading to the setting aside of the impugned order and granting the refund claim. Case-Laws Customs Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350149