https://www.taxtmi.com/caselaws?id=445179 CESTAT Ahmedabad dismissed the appeal regarding customs duty refund on provisional clearance. The appellant had paid excess customs duty during provisional assessment, with final bills of entry showing lower duty liability. The tribunal relied on SC precedent in Mangalore Refinery case establishing that actual quantity received should determine customs duty payment. CESTAT upheld the lower authority's order directing customs authorities to take consequential action per established legal principle. The impugned order was deemed legally tenable and correct. en-us Tue, 31 Oct 2023 00:00:00 +0530 Tue, 31 Oct 2023 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445179 CESTAT Ahmedabad dismissed the appeal regarding customs duty refund on provisional clearance. The appellant had paid excess customs duty during provisional assessment, with final bills of entry showing lower duty liability. The tribunal relied on SC precedent in Mangalore Refinery case establishing that actual quantity received should determine customs duty payment. CESTAT upheld the lower authority's order directing customs authorities to take consequential action per established legal principle. The impugned order was deemed legally tenable and correct. Case-Laws Customs Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445179