https://www.taxtmi.com/caselaws?id=795408 Refund classification under Sections 27 and 26A of the Customs Act depends on whether the claimant had specifically raised the Section 27 basis before the Commissioner (Appeals). The notes state that the refund was treated under Section 26A after the claimant altered its position before the adjudicating authority, while the claimed subsequent Section 27 plea was unsupported by the appeal memorandum, grounds, or written submissions. The matter is to be remitted for verification of the prior pleadings; if a Section 27 plea is established, the refund must be considered on merits under that provision, otherwise only under Section 26A. en-us Mon, 20 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795408 Refund classification under Sections 27 and 26A of the Customs Act depends on whether the claimant had specifically raised the Section 27 basis before the Commissioner (Appeals). The notes state that the refund was treated under Section 26A after the claimant altered its position before the adjudicating authority, while the claimed subsequent Section 27 plea was unsupported by the appeal memorandum, grounds, or written submissions. The matter is to be remitted for verification of the prior pleadings; if a Section 27 plea is established, the refund must be considered on merits under that provision, otherwise only under Section 26A. Case-Laws Customs Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795408