https://www.taxtmi.com/caselaws?id=73124 The Tribunal allowed the appeal, upholding the Exemption Order issued post-importation for granting a refund of duty paid. It rejected arguments against the validity of the Exemption Order, emphasizing the Central Government's authority to grant exemptions and refunds even after importation and duty payment, based on legal precedent and interpretations. The decision highlighted that Exemption Orders under Section 25(2) of the Customs Act are not retrospective and can be applied post-importation. The Tribunal's ruling supported the appellants' position, emphasizing the government's power to issue ad hoc Exemption Orders. en-us Thu, 12 Feb 1987 00:00:00 +0530 Sat, 28 May 2011 12:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73124 The Tribunal allowed the appeal, upholding the Exemption Order issued post-importation for granting a refund of duty paid. It rejected arguments against the validity of the Exemption Order, emphasizing the Central Government's authority to grant exemptions and refunds even after importation and duty payment, based on legal precedent and interpretations. The decision highlighted that Exemption Orders under Section 25(2) of the Customs Act are not retrospective and can be applied post-importation. The Tribunal's ruling supported the appellants' position, emphasizing the government's power to issue ad hoc Exemption Orders. Case-Laws Customs Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73124