https://www.taxtmi.com/caselaws?id=385261 The Tribunal held that the First Appellate Authority's decision, based on the Priya Blue judgment, was incorrect as it failed to consider post-2011 amendments allowing self-assessment for refunds under the Customs Act. The Tribunal ruled in favor of the appellant, stating that the refund was permissible without challenging self-assessment, contrary to the Authority's decision. The Tribunal emphasized that the post-2011 self-assessment system superseded the need for challenging an officer's assessment, thereby entitling the appellant to the refund. en-us Mon, 26 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385261 The Tribunal held that the First Appellate Authority's decision, based on the Priya Blue judgment, was incorrect as it failed to consider post-2011 amendments allowing self-assessment for refunds under the Customs Act. The Tribunal ruled in favor of the appellant, stating that the refund was permissible without challenging self-assessment, contrary to the Authority's decision. The Tribunal emphasized that the post-2011 self-assessment system superseded the need for challenging an officer's assessment, thereby entitling the appellant to the refund. Case-Laws Customs Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385261