Kerala High Court Affirms Tribunal Decision on Import Duty Refund Appeal

The High Court of Kerala upheld the Tribunal's decision, dismissing the appeal by a Scientific and Industrial Research Organisation seeking a refund of import duty for Zoom Projector and X-Y moving table. The appellant was found ineligible for the refund as they were not registered with the Department of Scientific and Industrial Research during the import.

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The High Court of Kerala upheld the Tribunal's decision regarding the refund of import duty claimed by the appellant for Zoom Projector and X-Y moving table. The appellant, a Scientific and Industrial Research Organisation, was not entitled to the refund as they were not registered with the Department of Scientific and Industrial Research at the time of import. The appeal was dismissed. (Case citation: 2008 (6) TMI 192 - KERALA HIGH COURT)

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