https://www.taxtmi.com/caselaws?id=367027 The appellate tribunal upheld the order sanctioning the refund of the differential duty paid by the exporter. It emphasized the provisional nature of the assessment and the authority of the assessing officer to correct mistakes under Section 154 of the Customs Act. The tribunal found no infirmity in the refund sanction and rejected the appeal filed by the Revenue. en-us Thu, 02 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367027 The appellate tribunal upheld the order sanctioning the refund of the differential duty paid by the exporter. It emphasized the provisional nature of the assessment and the authority of the assessing officer to correct mistakes under Section 154 of the Customs Act. The tribunal found no infirmity in the refund sanction and rejected the appeal filed by the Revenue. Case-Laws Customs Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367027