https://www.taxtmi.com/caselaws?id=781407 CESTAT allowed the appeal, holding that the provisional bond did not obligate the exporter to accept CIQ/CRCL findings; refund must be determined on the basis of the final commercial invoice and BRC reflecting amounts actually received. The Tribunal found the Refund Sanctioning Authority erred in its computation and directed remand to redetermine the quantum of refund and interest under section 18(4) of the Customs Act, 1962 in accordance with these observations. Appeal allowed by way of remand. en-us Wed, 12 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781407 CESTAT allowed the appeal, holding that the provisional bond did not obligate the exporter to accept CIQ/CRCL findings; refund must be determined on the basis of the final commercial invoice and BRC reflecting amounts actually received. The Tribunal found the Refund Sanctioning Authority erred in its computation and directed remand to redetermine the quantum of refund and interest under section 18(4) of the Customs Act, 1962 in accordance with these observations. Appeal allowed by way of remand. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781407