https://www.taxtmi.com/caselaws?id=751840 The CESTAT Ahmedabad remanded a case involving refund of excess duty paid on short-shipped metallurgical grade bauxite exported by a 100% EOU. The goods were exposed to moisture during shipment, leading to price renegotiation at discharge port. The tribunal found insufficient evidence regarding whether the initial assessment was provisional or if the department was aware of potential price variance due to moisture content. The matter was remanded to the original adjudicating authority to verify these facts and determine the correct FOB value at the time of exportation under Section 14. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751840 The CESTAT Ahmedabad remanded a case involving refund of excess duty paid on short-shipped metallurgical grade bauxite exported by a 100% EOU. The goods were exposed to moisture during shipment, leading to price renegotiation at discharge port. The tribunal found insufficient evidence regarding whether the initial assessment was provisional or if the department was aware of potential price variance due to moisture content. The matter was remanded to the original adjudicating authority to verify these facts and determine the correct FOB value at the time of exportation under Section 14. Case-Laws Customs Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751840