https://www.taxtmi.com/caselaws?id=446447 The text addresses the validity and effect of an order remanding proceedings concerning a refund claim linked to entitlement to a concessional rate of duty. The remand question was treated as otiose because the remand order was given effect to in the absence of any stay; accordingly the petition was disposed leaving substantive legal contentions open to be agitated on merits before the appropriate forum. Disposal was predicated solely on the operative fact that the remand order operated during the petition's pendency, without determining the substantive entitlement to refund or concessional duty. en-us Fri, 15 Sep 2023 00:00:00 +0530 Wed, 28 Jan 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446447 The text addresses the validity and effect of an order remanding proceedings concerning a refund claim linked to entitlement to a concessional rate of duty. The remand question was treated as otiose because the remand order was given effect to in the absence of any stay; accordingly the petition was disposed leaving substantive legal contentions open to be agitated on merits before the appropriate forum. Disposal was predicated solely on the operative fact that the remand order operated during the petition's pendency, without determining the substantive entitlement to refund or concessional duty. Case-Laws Customs Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446447