https://www.taxtmi.com/caselaws?id=448136 The Tribunal dismissed the department's appeal against the rejection of their claim by the Commissioner of Customs (Appeals) regarding the refund under sec. 26A of the Customs Act, 1962. The respondent's refund claim was initially sanctioned by the original authority after re-exporting the goods. The Tribunal found no substantial legal issue and noted the amount involved was less than Rs.50 lakhs, aligning with the litigation policy. Consequently, the Tribunal upheld the decision of the Commissioner (Appeals), affirming the respondent's eligibility for the refund and dismissing the department's appeal. en-us Wed, 10 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448136 The Tribunal dismissed the department's appeal against the rejection of their claim by the Commissioner of Customs (Appeals) regarding the refund under sec. 26A of the Customs Act, 1962. The respondent's refund claim was initially sanctioned by the original authority after re-exporting the goods. The Tribunal found no substantial legal issue and noted the amount involved was less than Rs.50 lakhs, aligning with the litigation policy. Consequently, the Tribunal upheld the decision of the Commissioner (Appeals), affirming the respondent's eligibility for the refund and dismissing the department's appeal. Case-Laws Customs Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448136