https://www.taxtmi.com/caselaws?id=33138 The Tribunal set aside the Commissioner's order and directed the Asst. Commissioner to sanction the refund under the Customs Act, treating the application accordingly. The Asst. Commissioner was found to have the authority to sanction both customs and Central Excise duty refunds, as he was responsible for units dealing with imported goods under both customs and excise. en-us Mon, 08 Dec 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33138 The Tribunal set aside the Commissioner's order and directed the Asst. Commissioner to sanction the refund under the Customs Act, treating the application accordingly. The Asst. Commissioner was found to have the authority to sanction both customs and Central Excise duty refunds, as he was responsible for units dealing with imported goods under both customs and excise. Case-Laws Customs Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33138