https://www.taxtmi.com/caselaws?id=350610 Physical and mechanical processing that removes unwanted constituents and increases ore grade constitutes beneficiation; processed ilmenite is therefore classifiable as upgraded (beneficiated) ilmenite rather than unprocessed ore. Refund of export duty paid or borne may be claimed without first challenging final assessment where no adversarial classification determination occurred, the classification was already sought to be corrected, and unjust enrichment does not apply on the relevant export facts. The amended customs refund framework does not retain the earlier requirement that duty must have been paid pursuant to an assessment order. A probationary, unconfirmed former departmental officer is not barred from appearing as an authorised representative where the statutory disqualification does not apply. en-us Mon, 06 Nov 2017 00:00:00 +0530 Mon, 24 Feb 2020 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350610 Physical and mechanical processing that removes unwanted constituents and increases ore grade constitutes beneficiation; processed ilmenite is therefore classifiable as upgraded (beneficiated) ilmenite rather than unprocessed ore. Refund of export duty paid or borne may be claimed without first challenging final assessment where no adversarial classification determination occurred, the classification was already sought to be corrected, and unjust enrichment does not apply on the relevant export facts. The amended customs refund framework does not retain the earlier requirement that duty must have been paid pursuant to an assessment order. A probationary, unconfirmed former departmental officer is not barred from appearing as an authorised representative where the statutory disqualification does not apply. Case-Laws Customs Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350610