https://www.taxtmi.com/caselaws?id=81838 The Tribunal allowed the appeal, granting relief to the appellants in a case concerning a refund claim for enhanced auxiliary duty of customs and interest due to a budgetary change. The Tribunal held that the denial of clearance on 28-2-1986 was unjustified, emphasizing that duty payment on that day should have led to clearance. Relying on legal precedents, including Supreme Court and High Court decisions, the Tribunal concluded that the appellants fulfilled their legal obligations on 28-2-1986 when the duty was paid, leading to the clearance. en-us Wed, 01 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81838 The Tribunal allowed the appeal, granting relief to the appellants in a case concerning a refund claim for enhanced auxiliary duty of customs and interest due to a budgetary change. The Tribunal held that the denial of clearance on 28-2-1986 was unjustified, emphasizing that duty payment on that day should have led to clearance. Relying on legal precedents, including Supreme Court and High Court decisions, the Tribunal concluded that the appellants fulfilled their legal obligations on 28-2-1986 when the duty was paid, leading to the clearance. Case-Laws Customs Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81838