https://www.taxtmi.com/caselaws?id=84907 Under the DEEC scheme, refund of duty paid on import clearance was justified where the goods were imported within the permitted quantity, the apparent value excess resulted only from exchange-rate fluctuation and delay in supply, and the licence was bona fide amended to delete the individual item value restriction. The insistence on a further endorsement to the amendment was treated as unwarranted. Refund was also supported by the facts that the imported goods were used only in manufacture of export goods and no drawback had been claimed, making consequential relief available. en-us Tue, 02 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 13:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84907 Under the DEEC scheme, refund of duty paid on import clearance was justified where the goods were imported within the permitted quantity, the apparent value excess resulted only from exchange-rate fluctuation and delay in supply, and the licence was bona fide amended to delete the individual item value restriction. The insistence on a further endorsement to the amendment was treated as unwarranted. Refund was also supported by the facts that the imported goods were used only in manufacture of export goods and no drawback had been claimed, making consequential relief available. Case-Laws Customs Tue, 02 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84907