https://www.taxtmi.com/caselaws?id=106994 A duty exemption certificate applied for before import could not be treated as dubious solely because it was issued after the import date, particularly where it had been accepted for another import. The imported research item was used by the importer itself, which rebutted the objection that the duty incidence had been passed to another person. Refund under the exemption notification was therefore allowable, and rejection of the claim on certificate validity and unjust-enrichment grounds was unsustainable. 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 duty exemption certificate applied for before import could not be treated as dubious solely because it was issued after the import date, particularly where it had been accepted for another import. The imported research item was used by the importer itself, which rebutted the objection that the duty incidence had been passed to another person. Refund under the exemption notification was therefore allowable, and rejection of the claim on certificate validity and unjust-enrichment grounds was unsustainable. Case-Laws Customs Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106994