https://www.taxtmi.com/caselaws?id=364894 The Tribunal set aside the rejection of the refund claim by the Adjudicating Authority and the First Appellate Authority. It held that the customs duty assessment was not final as claimed by the authorities, allowing for correction under Section 154 of the Customs Act. Relying on legal precedents and Board Circulars, the Tribunal allowed the appeal, emphasizing the correct assessment of export duty based on the FOB value as cum-duty value. The appellant's refund claim was granted with consequential reliefs. en-us Wed, 11 Jul 2018 00:00:00 +0530 Mon, 27 Aug 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364894 The Tribunal set aside the rejection of the refund claim by the Adjudicating Authority and the First Appellate Authority. It held that the customs duty assessment was not final as claimed by the authorities, allowing for correction under Section 154 of the Customs Act. Relying on legal precedents and Board Circulars, the Tribunal allowed the appeal, emphasizing the correct assessment of export duty based on the FOB value as cum-duty value. The appellant's refund claim was granted with consequential reliefs. Case-Laws Customs Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364894