https://www.taxtmi.com/highlights?id=46372 Claim of refund - both the authorities have not given any valid reason for retaining the said amount - The officers of the Department are duty bound to explain as to under which Head, the said amount has been allocated but no reason, whatsoever, has been given in both the orders as to the collection, appropriation, utilization of the amount collected from the appellant. - Refund allowed. en-us Wed, 08 May 2019 07:22:56 +0530 Wed, 08 May 2019 07:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46372 Claim of refund - both the authorities have not given any valid reason for retaining the said amount - The officers of the Department are duty bound to explain as to under which Head, the said amount has been allocated but no reason, whatsoever, has been given in both the orders as to the collection, appropriation, utilization of the amount collected from the appellant. - Refund allowed. Highlights Customs Wed, 08 May 2019 07:22:56 +0530 https://www.taxtmi.com/highlights?id=46372