https://www.taxtmi.com/caselaws?id=376432 The Tribunal allowed the appeals, emphasizing the statutory provision allowing refund for duty borne by the importer, even without challenging the assessment. The decision highlighted the distinction between cases where assessments were disputed and cases like the present one, where duty overpayment occurred due to subsequent price adjustments. The impugned orders rejecting the refund claims based on finality of assessments were set aside, granting relief to the appellants. en-us Mon, 04 Mar 2019 00:00:00 +0530 Sat, 09 Mar 2019 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376432 The Tribunal allowed the appeals, emphasizing the statutory provision allowing refund for duty borne by the importer, even without challenging the assessment. The decision highlighted the distinction between cases where assessments were disputed and cases like the present one, where duty overpayment occurred due to subsequent price adjustments. The impugned orders rejecting the refund claims based on finality of assessments were set aside, granting relief to the appellants. Case-Laws Customs Mon, 04 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376432