https://www.taxtmi.com/caselaws?id=118619 Customs duty paid on imported goods that were never cleared for home consumption and were re-exported while still under customs control was held refundable. The duty could not be retained where the goods did not match the declared description, were re-exported under the adjudication order, and remained under customs control throughout. Refund also could not be denied merely because the exporter had not claimed drawback. The rejection of the refund claim was therefore unsustainable, and refund of the duty was admissible. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 15:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118619 Customs duty paid on imported goods that were never cleared for home consumption and were re-exported while still under customs control was held refundable. The duty could not be retained where the goods did not match the declared description, were re-exported under the adjudication order, and remained under customs control throughout. Refund also could not be denied merely because the exporter had not claimed drawback. The rejection of the refund claim was therefore unsustainable, and refund of the duty was admissible. Case-Laws Customs Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118619