https://www.taxtmi.com/caselaws?id=371134 The Tribunal allowed the appeals by way of remand, directing refund consideration under Section 27 without reassessment under Section 149. The appellant's entitlement to seek refund without challenging the assessment order was upheld, aligning with precedents and the interpretation of the Customs Act. The Tribunal emphasized the importer's entitlement to benefit under the Notification and directed the original authority to validate the refund claim without insisting on reassessment under Section 149, providing a favorable outcome to the appellant. en-us Tue, 27 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371134 The Tribunal allowed the appeals by way of remand, directing refund consideration under Section 27 without reassessment under Section 149. The appellant's entitlement to seek refund without challenging the assessment order was upheld, aligning with precedents and the interpretation of the Customs Act. The Tribunal emphasized the importer's entitlement to benefit under the Notification and directed the original authority to validate the refund claim without insisting on reassessment under Section 149, providing a favorable outcome to the appellant. Case-Laws Customs Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371134