https://www.taxtmi.com/caselaws?id=366593 The court directed the Deputy Commissioner of Customs to reconsider the petitioner's refund claim, emphasizing the need to resolve factual disputes surrounding duty exemption, payment under protest, and refund requests under the Customs Act. The court highlighted discrepancies in evidence and ordered a fresh evaluation based on all relevant factors, aiming for a reasoned decision in line with the law. en-us Wed, 08 Aug 2018 00:00:00 +0530 Fri, 07 Sep 2018 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366593 The court directed the Deputy Commissioner of Customs to reconsider the petitioner's refund claim, emphasizing the need to resolve factual disputes surrounding duty exemption, payment under protest, and refund requests under the Customs Act. The court highlighted discrepancies in evidence and ordered a fresh evaluation based on all relevant factors, aiming for a reasoned decision in line with the law. Case-Laws Customs Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366593