https://www.taxtmi.com/caselaws?id=372033 The Court overruled the customs authority's objection to the requirement for reassessment of bills of entry for refund claims. The refund applications were revived, directing the authority to reprocess them by 31st January 2019, focusing on whether the excess duty collected had not been passed on to others. The Court emphasized the changes in the statutory scheme, eliminating the need for reassessment for claiming refunds and cited relevant case law supporting the Petitioner's position. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 14 Feb 2020 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372033 The Court overruled the customs authority's objection to the requirement for reassessment of bills of entry for refund claims. The refund applications were revived, directing the authority to reprocess them by 31st January 2019, focusing on whether the excess duty collected had not been passed on to others. The Court emphasized the changes in the statutory scheme, eliminating the need for reassessment for claiming refunds and cited relevant case law supporting the Petitioner's position. Case-Laws Customs Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372033