https://www.taxtmi.com/caselaws?id=107537 The Tribunal clarified that the release advice is a technical indication of available import entitlement, not a decision. It emphasized using the exchange rate specified in the license for duty calculations to avoid discrepancies. The appellant was entitled to a refund under Notification No. 128/94, contingent on meeting statutory requirements outlined in Section 27(2). The appeal was allowed, overturning previous decisions and upholding the appellant's entitlement to a refund based on the correct exchange rate and compliance with statutory provisions. en-us Fri, 09 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107537 The Tribunal clarified that the release advice is a technical indication of available import entitlement, not a decision. It emphasized using the exchange rate specified in the license for duty calculations to avoid discrepancies. The appellant was entitled to a refund under Notification No. 128/94, contingent on meeting statutory requirements outlined in Section 27(2). The appeal was allowed, overturning previous decisions and upholding the appellant's entitlement to a refund based on the correct exchange rate and compliance with statutory provisions. Case-Laws Customs Fri, 09 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107537