https://www.taxtmi.com/caselaws?id=296000 The Tribunal allowed the appeal of an EOU appellant for claiming a refund of excess duty paid on exports of Pig Iron and Iron Ore Fine. The Ld. Commissioner (Appeals) set aside the rejection of refund claims for six shipping bills pending finalization of provisional assessment. It was held that the appellant did not need to challenge the assessment of the Bill of Entry to claim the refund, as the duty paid and borne by the appellant qualified for a refund under Section 27 of the Customs Act, 1962. The decision aligned with previous judgments, allowing the appellant's refund claim without contesting the bill of entry assessment. en-us Wed, 27 Jun 2018 00:00:00 +0530 Wed, 30 Jun 2021 08:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296000 The Tribunal allowed the appeal of an EOU appellant for claiming a refund of excess duty paid on exports of Pig Iron and Iron Ore Fine. The Ld. Commissioner (Appeals) set aside the rejection of refund claims for six shipping bills pending finalization of provisional assessment. It was held that the appellant did not need to challenge the assessment of the Bill of Entry to claim the refund, as the duty paid and borne by the appellant qualified for a refund under Section 27 of the Customs Act, 1962. The decision aligned with previous judgments, allowing the appellant's refund claim without contesting the bill of entry assessment. Case-Laws Customs Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296000