https://www.taxtmi.com/caselaws?id=412624 The appellant's refund claim of &8377;1,76,905 under the Customs Act was initially rejected due to an alleged mismatch in goods description. Despite the Department's assertion, a verification report confirmed the goods' identity as per the invoices. The court found the authorities had overlooked this report, leading to the erroneous rejection. Consequently, the rejection was set aside, and the appellant was granted the refund claim. The judgment emphasized the importance of considering all evidence in decision-making processes. en-us Wed, 08 Sep 2021 00:00:00 +0530 Thu, 23 Sep 2021 07:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412624 The appellant's refund claim of &8377;1,76,905 under the Customs Act was initially rejected due to an alleged mismatch in goods description. Despite the Department's assertion, a verification report confirmed the goods' identity as per the invoices. The court found the authorities had overlooked this report, leading to the erroneous rejection. Consequently, the rejection was set aside, and the appellant was granted the refund claim. The judgment emphasized the importance of considering all evidence in decision-making processes. Case-Laws Customs Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412624