https://www.taxtmi.com/caselaws?id=372030 The Tribunal allowed the appeals filed by the appellants, manufacturers of fertilizer products, after rejecting their refund claims based on the self-assessment procedure for customs duty payment. The Tribunal held that the refund claims were maintainable under Section 27 of the Customs Act, even though no appeal was filed against the assessed Bill of Entry. The decision emphasized that duty borne by the importer qualifies for a refund under Section 27, distinguishing the case from prior Supreme Court rulings. en-us Tue, 18 Sep 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372030 The Tribunal allowed the appeals filed by the appellants, manufacturers of fertilizer products, after rejecting their refund claims based on the self-assessment procedure for customs duty payment. The Tribunal held that the refund claims were maintainable under Section 27 of the Customs Act, even though no appeal was filed against the assessed Bill of Entry. The decision emphasized that duty borne by the importer qualifies for a refund under Section 27, distinguishing the case from prior Supreme Court rulings. Case-Laws Customs Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372030