https://www.taxtmi.com/caselaws?id=98132 The appellants were granted a refund of countervailing duty after successfully arguing their eligibility for exemption under Notification No. 149/95. Despite the Department's contention that the exemption did not apply due to procedural issues, the court found that the Advance Licence issuance date aligned with the Notification's requirements. As a result, the appellants were deemed entitled to the refund of mistakenly paid duty, with the appeal being disposed of in their favor. en-us Thu, 03 Feb 2000 00:00:00 +0530 Thu, 19 Jan 2012 12:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98132 The appellants were granted a refund of countervailing duty after successfully arguing their eligibility for exemption under Notification No. 149/95. Despite the Department's contention that the exemption did not apply due to procedural issues, the court found that the Advance Licence issuance date aligned with the Notification's requirements. As a result, the appellants were deemed entitled to the refund of mistakenly paid duty, with the appeal being disposed of in their favor. Case-Laws Customs Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98132