https://www.taxtmi.com/caselaws?id=365095 The Tribunal allowed the appeal for remand to the adjudicating authority for further verification and action. The rejection of the refund claim due to procedural irregularity was deemed unjustified, and the matter was remanded to assess excess duty payment and eligibility for refund. The Tribunal emphasized that challenging the assessment is not a prerequisite for claiming a refund, citing relevant legal precedents. The impugned order was set aside, and the appellant was directed to reassess the refund claim based on proper verification by the authority. en-us Fri, 03 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365095 The Tribunal allowed the appeal for remand to the adjudicating authority for further verification and action. The rejection of the refund claim due to procedural irregularity was deemed unjustified, and the matter was remanded to assess excess duty payment and eligibility for refund. The Tribunal emphasized that challenging the assessment is not a prerequisite for claiming a refund, citing relevant legal precedents. The impugned order was set aside, and the appellant was directed to reassess the refund claim based on proper verification by the authority. Case-Laws Customs Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365095