https://www.taxtmi.com/caselaws?id=49777 The Tribunal upheld the Collector (Appeals) decision, allowing the refund for excess duty paid due to exchange rate changes. They found no legal requirement for a bill of lading to accompany the bill of entry, rejecting the department's argument. The Tribunal dismissed the department's appeal, stating there was no justification for interference, affirming that the bills of entry were properly noted and assessed based on subsequently filed entries. en-us Thu, 02 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49777 The Tribunal upheld the Collector (Appeals) decision, allowing the refund for excess duty paid due to exchange rate changes. They found no legal requirement for a bill of lading to accompany the bill of entry, rejecting the department's argument. The Tribunal dismissed the department's appeal, stating there was no justification for interference, affirming that the bills of entry were properly noted and assessed based on subsequently filed entries. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49777