https://www.taxtmi.com/caselaws?id=444953 CESTAT Kolkata ruled in favor of importers regarding refund claims for Pisum Sativum (peas) classification disputes. The tribunal held that during the disputed period, goods could be classified under both Sl No.20 (NIL rate) and Sl No.20A (50% rate) due to notification ambiguity. Importers were entitled to beneficial NIL rate without filing appeals against self-assessed Bills of Entry as prerequisite. The tribunal found that re-assessment under Section 149 for correcting inadvertent classification errors was permissible, distinguishing from SC precedent in ITC case. Revenue's appeals were dismissed, confirming importers' right to lower tax liability under effective rates notification. en-us Thu, 12 Oct 2023 00:00:00 +0530 Thu, 26 Oct 2023 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444953 CESTAT Kolkata ruled in favor of importers regarding refund claims for Pisum Sativum (peas) classification disputes. The tribunal held that during the disputed period, goods could be classified under both Sl No.20 (NIL rate) and Sl No.20A (50% rate) due to notification ambiguity. Importers were entitled to beneficial NIL rate without filing appeals against self-assessed Bills of Entry as prerequisite. The tribunal found that re-assessment under Section 149 for correcting inadvertent classification errors was permissible, distinguishing from SC precedent in ITC case. Revenue's appeals were dismissed, confirming importers' right to lower tax liability under effective rates notification. Case-Laws Customs Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444953