https://www.taxtmi.com/caselaws?id=412301 The Tribunal held that Vivo Mobile was eligible for a reduced Additional Duty rate, as conditions were met. Refund applications were deemed maintainable without modification of assessment orders, allowing amendments under sections 149 and 154. However, due to unjust enrichment concerns, the refund amount was directed to the Consumer Welfare Fund. The Tribunal instructed prompt processing of any future refund applications and amendments to bills of entry. en-us Mon, 13 Sep 2021 00:00:00 +0530 Wed, 15 Sep 2021 09:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412301 The Tribunal held that Vivo Mobile was eligible for a reduced Additional Duty rate, as conditions were met. Refund applications were deemed maintainable without modification of assessment orders, allowing amendments under sections 149 and 154. However, due to unjust enrichment concerns, the refund amount was directed to the Consumer Welfare Fund. The Tribunal instructed prompt processing of any future refund applications and amendments to bills of entry. Case-Laws Customs Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412301