2008 (2) TMI 763 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai allowed BHEL's appeal for refund of excess duty paid due to higher freight adopted in assessment of twelve imports made during April to June 1999. The Revenue's appeal was dismissed as duty should be based on actual freight incurred by the importer. (2008 (2) TMI 763 - CESTAT, CHENNAI)