https://www.taxtmi.com/caselaws?id=370644 The Tribunal upheld refund claims for iron ore fines export through Krishnapatnam Port based on provisional assessments and correct application of duty rates under Section 154 of the Customs Act. Appeals challenging refund rejections due to finalized shipping bill assessments were dismissed, while claims supported by the Dy. Chief Chemist report were allowed. The Tribunal emphasized the authority's power to rectify assessment errors, leading to the rejection of appeals and affirmation of lower authorities' decisions. en-us Mon, 08 Oct 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370644 The Tribunal upheld refund claims for iron ore fines export through Krishnapatnam Port based on provisional assessments and correct application of duty rates under Section 154 of the Customs Act. Appeals challenging refund rejections due to finalized shipping bill assessments were dismissed, while claims supported by the Dy. Chief Chemist report were allowed. The Tribunal emphasized the authority's power to rectify assessment errors, leading to the rejection of appeals and affirmation of lower authorities' decisions. Case-Laws Customs Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370644