https://www.taxtmi.com/caselaws?id=89578 The Tribunal held that in the case concerning a claim for duty refund under Notification 159/90-Cus, the conditions (b) and (d) were not mandatory but directory. The appellant's failure to claim exemption at clearance due to an increase in license value did not preclude their eligibility for the refund. The Tribunal directed verification of other notification conditions and, if satisfied, granted the refund, subject to Customs Act provisions on unjust enrichment. The impugned order was set aside, and the appeal was disposed of in favor of the appellant. en-us Thu, 10 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89578 The Tribunal held that in the case concerning a claim for duty refund under Notification 159/90-Cus, the conditions (b) and (d) were not mandatory but directory. The appellant's failure to claim exemption at clearance due to an increase in license value did not preclude their eligibility for the refund. The Tribunal directed verification of other notification conditions and, if satisfied, granted the refund, subject to Customs Act provisions on unjust enrichment. The impugned order was set aside, and the appeal was disposed of in favor of the appellant. Case-Laws Customs Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89578