https://www.taxtmi.com/caselaws?id=120493 The appellate tribunal ruled that despite the goods aligning with the notification description, a certificate confirming their use in prefabricated parts production was necessary for benefit eligibility under Notification No. 11/97-Cus. As compliance was deemed essential for claiming concessional duty benefits, the denial of refunds was upheld. The tribunal emphasized the significance of fulfilling all conditions stipulated in the notification and remanded the case to the original authority for a comprehensive decision on compliance, refund claim period, and evidence of duty non-transfer, granting the party an opportunity to present evidence and arguments. en-us Mon, 04 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120493 The appellate tribunal ruled that despite the goods aligning with the notification description, a certificate confirming their use in prefabricated parts production was necessary for benefit eligibility under Notification No. 11/97-Cus. As compliance was deemed essential for claiming concessional duty benefits, the denial of refunds was upheld. The tribunal emphasized the significance of fulfilling all conditions stipulated in the notification and remanded the case to the original authority for a comprehensive decision on compliance, refund claim period, and evidence of duty non-transfer, granting the party an opportunity to present evidence and arguments. Case-Laws Customs Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120493