https://www.taxtmi.com/highlights?id=94647 CESTAT allowed the assessee's appeal and set aside the order of the Commissioner (Appeals). It held that the adjudicating authority, having entertained the assessee's amendment-cum-refund request and, after due verification, sanctioned the refund of excess customs duty arising from an erroneous declaration of country of origin in a finally assessed Bill of Entry, acted within jurisdiction. The Tribunal found no legal basis for the Commissioner (Appeals)' view that a separate challenge to the assessment was a precondition for refund. Revenue's failure to guide the assessee on procedure could not defeat a bona fide, verified refund claim. en-us Mon, 01 Dec 2025 13:26:01 +0530 Mon, 01 Dec 2025 13:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94647 CESTAT allowed the assessee's appeal and set aside the order of the Commissioner (Appeals). It held that the adjudicating authority, having entertained the assessee's amendment-cum-refund request and, after due verification, sanctioned the refund of excess customs duty arising from an erroneous declaration of country of origin in a finally assessed Bill of Entry, acted within jurisdiction. The Tribunal found no legal basis for the Commissioner (Appeals)' view that a separate challenge to the assessment was a precondition for refund. Revenue's failure to guide the assessee on procedure could not defeat a bona fide, verified refund claim. Highlights Customs Mon, 01 Dec 2025 13:26:01 +0530 https://www.taxtmi.com/highlights?id=94647