https://www.taxtmi.com/caselaws?id=406970 The Tribunal allowed the appeal, directing the original authority to treat the reassessment request as an application under Section 149 for amendment of Bill of Entry. The decision emphasized the legality of seeking amendment for refund claims without time constraints, aligning with established judicial precedents. en-us Mon, 26 Apr 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406970 The Tribunal allowed the appeal, directing the original authority to treat the reassessment request as an application under Section 149 for amendment of Bill of Entry. The decision emphasized the legality of seeking amendment for refund claims without time constraints, aligning with established judicial precedents. Case-Laws Customs Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406970