https://www.taxtmi.com/caselaws?id=106994 A refund claim under Notification No. 152/94 could not be rejected merely because the duty exemption certificate was said to be dubious or issued after import, where the assessee had applied for the certificate before import and it had already been accepted for another import. The use of the imported item for research also rebutted the objection that the incidence of duty had been passed on to others. On these facts, the note indicates that the refund was wrongly denied and that the assessee was entitled to succeed on the exemption-based claim. en-us Mon, 18 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 18:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106994 A refund claim under Notification No. 152/94 could not be rejected merely because the duty exemption certificate was said to be dubious or issued after import, where the assessee had applied for the certificate before import and it had already been accepted for another import. The use of the imported item for research also rebutted the objection that the incidence of duty had been passed on to others. On these facts, the note indicates that the refund was wrongly denied and that the assessee was entitled to succeed on the exemption-based claim. Case-Laws Customs Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106994