https://www.taxtmi.com/caselaws?id=789164 Refund arising from provisionally assessed shipping bills had to be re-examined on the basis of the revised contract terms, the addendum, and the supporting commercial records, because the earlier assessment did not fully reflect the amended unit price linked to Fe content and moisture content. The Bench also noted that identical facts were already covered by earlier orders. The existing order was therefore not sustained, and the matter was remanded to the original authority for fresh finalisation of the assessment and sanction of refund if otherwise admissible in law. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789164 Refund arising from provisionally assessed shipping bills had to be re-examined on the basis of the revised contract terms, the addendum, and the supporting commercial records, because the earlier assessment did not fully reflect the amended unit price linked to Fe content and moisture content. The Bench also noted that identical facts were already covered by earlier orders. The existing order was therefore not sustained, and the matter was remanded to the original authority for fresh finalisation of the assessment and sanction of refund if otherwise admissible in law. Case-Laws Customs Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789164