https://www.taxtmi.com/caselaws?id=776389 The CESTAT Kolkata allowed the appeal, setting aside the impugned order of the Commissioner (Appeals) which rejected the refund claim. The tribunal held that duty liability was correctly determined based on the Fe content of 58.17% as per the Discharge Port report, consistent with the contract and final invoice raised on the foreign buyer. Since the appellant did not recover any amount beyond the transaction value and the Fe content was below the contractual threshold, the Commissioner (Appeals) erred in disputing the adjudicating authority's findings. The appeal was allowed, affirming the provisional assessment and rejecting the refund claim denial. en-us Tue, 05 Aug 2025 00:00:00 +0530 Sat, 09 Aug 2025 09:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776389 The CESTAT Kolkata allowed the appeal, setting aside the impugned order of the Commissioner (Appeals) which rejected the refund claim. The tribunal held that duty liability was correctly determined based on the Fe content of 58.17% as per the Discharge Port report, consistent with the contract and final invoice raised on the foreign buyer. Since the appellant did not recover any amount beyond the transaction value and the Fe content was below the contractual threshold, the Commissioner (Appeals) erred in disputing the adjudicating authority's findings. The appeal was allowed, affirming the provisional assessment and rejecting the refund claim denial. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776389