https://www.taxtmi.com/caselaws?id=411193 The Tribunal allowed the appeal for remand, directing the Adjudicating Authority to reassess the 16 Bills-of-Entry for refund of Extra Duty Deposit (EDD) based on evidence provided by the appellant in accordance with Circulars/Notifications by the Central Board of Indirect Taxes and Customs (C.B.E.C.). The Tribunal emphasized the need for fair opportunities for the appellant to present necessary documents and upheld that denial of refund solely due to missing challans, not contested during final assessment, was unjustified. en-us Tue, 17 Aug 2021 00:00:00 +0530 Thu, 19 Aug 2021 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411193 The Tribunal allowed the appeal for remand, directing the Adjudicating Authority to reassess the 16 Bills-of-Entry for refund of Extra Duty Deposit (EDD) based on evidence provided by the appellant in accordance with Circulars/Notifications by the Central Board of Indirect Taxes and Customs (C.B.E.C.). The Tribunal emphasized the need for fair opportunities for the appellant to present necessary documents and upheld that denial of refund solely due to missing challans, not contested during final assessment, was unjustified. Case-Laws Customs Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411193