https://www.taxtmi.com/caselaws?id=351905 The Tribunal allowed the appeal by remanding the case, setting aside the lower authorities' rejection of the appellant's refund claim. The original authority was directed to assess the appellant's entitlement to the claimed exemption and issue a reasoned order. The refund of the excess CVD payment was to be considered consequent to this determination. The Tribunal held that the appellant's refund application was maintainable under Section 27, as the duty was borne by the appellant, even though not paid pursuant to an assessment order. en-us Tue, 28 Nov 2017 00:00:00 +0530 Sat, 02 Dec 2017 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351905 The Tribunal allowed the appeal by remanding the case, setting aside the lower authorities' rejection of the appellant's refund claim. The original authority was directed to assess the appellant's entitlement to the claimed exemption and issue a reasoned order. The refund of the excess CVD payment was to be considered consequent to this determination. The Tribunal held that the appellant's refund application was maintainable under Section 27, as the duty was borne by the appellant, even though not paid pursuant to an assessment order. Case-Laws Customs Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351905