https://www.taxtmi.com/caselaws?id=753648 CESTAT Kolkata dismissed Revenue's appeal as not maintainable. The case involved refund claims for duty paid on re-import of rejected ductile iron casting manhole covers originally exported but returned by foreign customers due to quality issues. Assessee sought refund claiming improper assessment under Notification 94/96-CUS and benefit of Notification 158/95-CUS. Tribunal held that Revenue failed to refer the matter to Chief Commissioner of Customs as required under proviso to Section 129A of Customs Act, 1962, making the appeal non-maintainable. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 06 Jun 2024 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753648 CESTAT Kolkata dismissed Revenue's appeal as not maintainable. The case involved refund claims for duty paid on re-import of rejected ductile iron casting manhole covers originally exported but returned by foreign customers due to quality issues. Assessee sought refund claiming improper assessment under Notification 94/96-CUS and benefit of Notification 158/95-CUS. Tribunal held that Revenue failed to refer the matter to Chief Commissioner of Customs as required under proviso to Section 129A of Customs Act, 1962, making the appeal non-maintainable. Case-Laws Customs Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753648