https://www.taxtmi.com/caselaws?id=32041 The Tribunal allowed the appeal filed by BKPL regarding the demand for differential duty and consequential levies, finding the valuation method adopted by the Commissioner incorrect. The demand for differential duty under Section 28(2) of the Customs Act, 1962 was set aside, along with the interest and penalty imposed. However, the claim for a refund of Countervailing Duty (CVD) paid on the Gas Turbine Generator (GTG) was rejected due to non-compliance with the proper refund procedure. The Tribunal also criticized the appellants for their disrespectful language towards the adjudicating authority, emphasizing the need for decorum in legal proceedings. en-us Mon, 28 Jul 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32041 The Tribunal allowed the appeal filed by BKPL regarding the demand for differential duty and consequential levies, finding the valuation method adopted by the Commissioner incorrect. The demand for differential duty under Section 28(2) of the Customs Act, 1962 was set aside, along with the interest and penalty imposed. However, the claim for a refund of Countervailing Duty (CVD) paid on the Gas Turbine Generator (GTG) was rejected due to non-compliance with the proper refund procedure. The Tribunal also criticized the appellants for their disrespectful language towards the adjudicating authority, emphasizing the need for decorum in legal proceedings. Case-Laws Customs Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32041