https://www.taxtmi.com/caselaws?id=355655 The Tribunal clarified that post-amendment to Section 27 of the Customs Act, 1962, effective from 1.4.2011, there is no requirement to challenge the assessment order for claiming a refund of customs duty. The Tribunal allowed the appeal by way of remand, setting aside the previous order and directing the Adjudicating Authority to consider the refund claim on its merits. en-us Wed, 31 Jan 2018 00:00:00 +0530 Mon, 30 Apr 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355655 The Tribunal clarified that post-amendment to Section 27 of the Customs Act, 1962, effective from 1.4.2011, there is no requirement to challenge the assessment order for claiming a refund of customs duty. The Tribunal allowed the appeal by way of remand, setting aside the previous order and directing the Adjudicating Authority to consider the refund claim on its merits. Case-Laws Customs Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355655