https://www.taxtmi.com/caselaws?id=50934 Refund of duty paid in error on goods wrongly shipped and later re-exported was considered maintainable where the documentary record, including the re-export permission letter and the Customs verification report, supported the claim. The appellate authority accepted that the duty had been paid in advance by mistake and that the goods were subsequently re-exported. On those facts, the Tribunal found the rejection of refund unjustified and upheld the allowance of the claim, leaving the departmental challenge unsuccessful. en-us Fri, 07 Dec 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50934 Refund of duty paid in error on goods wrongly shipped and later re-exported was considered maintainable where the documentary record, including the re-export permission letter and the Customs verification report, supported the claim. The appellate authority accepted that the duty had been paid in advance by mistake and that the goods were subsequently re-exported. On those facts, the Tribunal found the rejection of refund unjustified and upheld the allowance of the claim, leaving the departmental challenge unsuccessful. Case-Laws Customs Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50934