https://www.taxtmi.com/caselaws?id=81523 A beneficial customs exemption for Refampicin used in life-saving medicines was construed purposively, so the drug could not be denied exemption merely because it was used in tablet, capsule or other dosage forms. The later notification expressly expanding the entry was treated as clarificatory of the existing exemption scheme, confirming that the coverage was not meant to be read narrowly. The refund claim was also held maintainable because it was filed within six months of duty payment, and the objection that the appellants should first have challenged bond enforcement was rejected. The denial of refund and exemption was therefore unsustainable. en-us Fri, 30 Nov 1990 00:00:00 +0530 Mon, 27 Jun 2011 12:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81523 A beneficial customs exemption for Refampicin used in life-saving medicines was construed purposively, so the drug could not be denied exemption merely because it was used in tablet, capsule or other dosage forms. The later notification expressly expanding the entry was treated as clarificatory of the existing exemption scheme, confirming that the coverage was not meant to be read narrowly. The refund claim was also held maintainable because it was filed within six months of duty payment, and the objection that the appellants should first have challenged bond enforcement was rejected. The denial of refund and exemption was therefore unsustainable. Case-Laws Customs Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81523