https://www.taxtmi.com/caselaws?id=782499 Refund of excess customs duty could not be denied where the Bill of Entry contained an obvious mistake in stating the country of origin, because the goods were in fact of Nepali origin and the importer promptly sought amendment and refund. The refund claim was verified by departmental and accepted by the adjudicating authority, so the objection that the importer should first have challenged the assessment was rejected. The denial of refund was held unsustainable, the appellate order was set aside, and the refund sanction was restored. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 01 Dec 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782499 Refund of excess customs duty could not be denied where the Bill of Entry contained an obvious mistake in stating the country of origin, because the goods were in fact of Nepali origin and the importer promptly sought amendment and refund. The refund claim was verified by departmental and accepted by the adjudicating authority, so the objection that the importer should first have challenged the assessment was rejected. The denial of refund was held unsustainable, the appellate order was set aside, and the refund sanction was restored. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782499