https://www.taxtmi.com/caselaws?id=73167 The Tribunal held that Customs duty refund should be granted for consignments covered by ad hoc exemptions under Section 25(2) of the Customs Act, even if goods were cleared before the exemption order issuance. It emphasized that the timing of exemption grants by the Central Government is not restricted by other provisions of the Act. Relying on previous decisions, the Tribunal ruled in favor of the appellants, setting aside the lower authorities' decision and allowing the appeal for duty refund based on the ad hoc exemption order issued by the Central Government. en-us Mon, 29 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 15:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73167 The Tribunal held that Customs duty refund should be granted for consignments covered by ad hoc exemptions under Section 25(2) of the Customs Act, even if goods were cleared before the exemption order issuance. It emphasized that the timing of exemption grants by the Central Government is not restricted by other provisions of the Act. Relying on previous decisions, the Tribunal ruled in favor of the appellants, setting aside the lower authorities' decision and allowing the appeal for duty refund based on the ad hoc exemption order issued by the Central Government. Case-Laws Customs Mon, 29 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73167