https://www.taxtmi.com/caselaws?id=364958 The Tribunal upheld the decision allowing the refund claim based on the provisional nature of the invoice, the RBI's approval, and the interpretation that filing a refund claim challenges the assessment order. The issue of finalizing the shipping bill was remitted to the assessing officer to be done in accordance with the law, leading to the refund of the differential duty paid. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 06 Mar 2020 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364958 The Tribunal upheld the decision allowing the refund claim based on the provisional nature of the invoice, the RBI's approval, and the interpretation that filing a refund claim challenges the assessment order. The issue of finalizing the shipping bill was remitted to the assessing officer to be done in accordance with the law, leading to the refund of the differential duty paid. Case-Laws Customs Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364958