https://www.taxtmi.com/caselaws?id=351653 The appeals were disposed of by way of remand, directing the adjudicating authority to reevaluate the refund claims without considering the challenge to the bills of entry assessment. The judgment emphasized that refund claims should be considered on their merits, irrespective of the challenge to the assessment of bills of entry, as per the amendments to Section 27 of the Act from 8th April 2011. The authority was mandated to process refund applications regardless of the unchallenged assessment of bills of entry, following precedents set by the Hon'ble Delhi High Court. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 06 Jan 2018 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351653 The appeals were disposed of by way of remand, directing the adjudicating authority to reevaluate the refund claims without considering the challenge to the bills of entry assessment. The judgment emphasized that refund claims should be considered on their merits, irrespective of the challenge to the assessment of bills of entry, as per the amendments to Section 27 of the Act from 8th April 2011. The authority was mandated to process refund applications regardless of the unchallenged assessment of bills of entry, following precedents set by the Hon'ble Delhi High Court. Case-Laws Customs Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351653