https://www.taxtmi.com/caselaws?id=360054 The appeals were rejected, upholding the decision regarding the refund of excess customs duty and coal cess related to provisional assessments made before July 2006. The Larger Bench clarified that refunds from provisional assessments before July 2006 should not require importer claims, based on previous judgments, including those of the Apex Court. The ruling was supported by judgments in cases involving Standard Drum & Barrel Mfg Co. and Allied Photographics India Ltd, establishing the correctness and legality of the impugned order. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 09 May 2018 06:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360054 The appeals were rejected, upholding the decision regarding the refund of excess customs duty and coal cess related to provisional assessments made before July 2006. The Larger Bench clarified that refunds from provisional assessments before July 2006 should not require importer claims, based on previous judgments, including those of the Apex Court. The ruling was supported by judgments in cases involving Standard Drum & Barrel Mfg Co. and Allied Photographics India Ltd, establishing the correctness and legality of the impugned order. Case-Laws Customs Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360054