https://www.taxtmi.com/caselaws?id=113954 The appellant imported goods subject to duty under the Customs Tariff Act but later found eligible for duty exemption under Notification No. 276/92-Customs for a fertilizer plant project. Despite meeting exemption conditions, the refund claim was rejected. The appellant's compliance with the exemption criteria was recognized, leading to the Tribunal's decision in their favor. Consequently, the duty paid on the imported goods was refunded, overturning the Commissioner's order. en-us Tue, 29 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 14:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113954 The appellant imported goods subject to duty under the Customs Tariff Act but later found eligible for duty exemption under Notification No. 276/92-Customs for a fertilizer plant project. Despite meeting exemption conditions, the refund claim was rejected. The appellant's compliance with the exemption criteria was recognized, leading to the Tribunal's decision in their favor. Consequently, the duty paid on the imported goods was refunded, overturning the Commissioner's order. Case-Laws Central Excise Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113954