https://www.taxtmi.com/caselaws?id=119672 The Tribunal allowed the appeal, emphasizing the legitimate entitlement of the appellants to the refund based on the ad hoc exemption order. Despite the vessel diversion to Visakhapatnam, the goods were used as fertilizers as required by the exemption order. The Tribunal criticized the lower authorities for delays in processing the refund and directed the Department to grant the refund promptly. The decision underscored the importance of following precedent and common sense in interpreting exemption notifications to avoid unjust denials of legitimate claims. en-us Wed, 10 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 14:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119672 The Tribunal allowed the appeal, emphasizing the legitimate entitlement of the appellants to the refund based on the ad hoc exemption order. Despite the vessel diversion to Visakhapatnam, the goods were used as fertilizers as required by the exemption order. The Tribunal criticized the lower authorities for delays in processing the refund and directed the Department to grant the refund promptly. The decision underscored the importance of following precedent and common sense in interpreting exemption notifications to avoid unjust denials of legitimate claims. Case-Laws Customs Wed, 10 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119672