https://www.taxtmi.com/caselaws?id=34792 The High Court allowed the appeal, setting aside the orders of the Commissioner (Appeals) and the Tribunal. It restored the Assistant Commissioner's order, sanctioning the refund of excess duty paid by the appellant-importer/assessee. The High Court held that the refund claim was maintainable and rightly sanctioned, as the Assistant Commissioner was competent to reassess the duty and process the refund based on the physical examination report. en-us Thu, 09 Jul 2009 00:00:00 +0530 Wed, 11 Nov 2009 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34792 The High Court allowed the appeal, setting aside the orders of the Commissioner (Appeals) and the Tribunal. It restored the Assistant Commissioner's order, sanctioning the refund of excess duty paid by the appellant-importer/assessee. The High Court held that the refund claim was maintainable and rightly sanctioned, as the Assistant Commissioner was competent to reassess the duty and process the refund based on the physical examination report. Case-Laws Customs Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34792