https://www.taxtmi.com/caselaws?id=90893 Refund of customs duty on goods cleared from an Export Processing Zone to the Domestic Tariff Area was unavailable because the clearance did not satisfy the mandatory condition in Notification No. 133/94-Cus requiring prior permission of the Development Commissioner. A customs-endorsed gate pass and a request for permission did not amount to permission actually granted, and the customs authority had to be satisfied that the condition was met. As the exemption condition was not complied with, the clearance was not duly authorised under the notification and the refund claim failed. The separate allegation of excess payment was left to be pursued before the lower authority. en-us Tue, 09 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90893 Refund of customs duty on goods cleared from an Export Processing Zone to the Domestic Tariff Area was unavailable because the clearance did not satisfy the mandatory condition in Notification No. 133/94-Cus requiring prior permission of the Development Commissioner. A customs-endorsed gate pass and a request for permission did not amount to permission actually granted, and the customs authority had to be satisfied that the condition was met. As the exemption condition was not complied with, the clearance was not duly authorised under the notification and the refund claim failed. The separate allegation of excess payment was left to be pursued before the lower authority. Case-Laws Customs Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90893