https://www.taxtmi.com/caselaws?id=353436 The Appellate Tribunal upheld the decision of the First Appellate Authority, ruling that the refund claim should be allowed as no duty liability was assessed at the time of recovery during the investigation. The Tribunal found that the duty collected during the investigation was not authorized by law and should be refunded, despite subsequent duty determination under the adjudication order. The Tribunal cited relevant case laws and judgments from various High Courts to support its conclusion, rejecting the appeal and affirming the correctness and legality of the impugned order without any infirmity. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 04 Jan 2018 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353436 The Appellate Tribunal upheld the decision of the First Appellate Authority, ruling that the refund claim should be allowed as no duty liability was assessed at the time of recovery during the investigation. The Tribunal found that the duty collected during the investigation was not authorized by law and should be refunded, despite subsequent duty determination under the adjudication order. The Tribunal cited relevant case laws and judgments from various High Courts to support its conclusion, rejecting the appeal and affirming the correctness and legality of the impugned order without any infirmity. Case-Laws Customs Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353436