https://www.taxtmi.com/caselaws?id=770774 CESTAT Bangalore allowed appeals by remand after the adjudicating authority rejected reassessment requests for Bills of Entry claiming concessional 1% CVD under Notification No.12/2012-CE. Following SC precedent in ITC Ltd.'s case, the Tribunal held that appellants were justified in seeking reassessment before claiming refund of excess duty paid. The rejection was set aside as the Tribunal had previously allowed similar benefits in appellant's own case and other Commissionerates had sanctioned refunds after permitting reassessment. Matter remanded to adjudicating authority for reassessment allowing concessional duty benefits. en-us Thu, 15 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770774 CESTAT Bangalore allowed appeals by remand after the adjudicating authority rejected reassessment requests for Bills of Entry claiming concessional 1% CVD under Notification No.12/2012-CE. Following SC precedent in ITC Ltd.'s case, the Tribunal held that appellants were justified in seeking reassessment before claiming refund of excess duty paid. The rejection was set aside as the Tribunal had previously allowed similar benefits in appellant's own case and other Commissionerates had sanctioned refunds after permitting reassessment. Matter remanded to adjudicating authority for reassessment allowing concessional duty benefits. Case-Laws Customs Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770774