https://www.taxtmi.com/caselaws?id=121147 Customs duty was held not recoverable on goods exported, returned for reprocessing, and later cleared in the domestic market on payment of Central Excise duty. The text applies Indian Rayon Industries to state that, where such goods are finally cleared on duty payment, Customs duty demand does not arise, and applies Vidarbha Vineer Industries to confirm that a pending departmental appeal before the Supreme Court does not dilute the binding force of the earlier ruling. On that basis, the duty demand was treated as unsustainable and the assessee's position prevailed. en-us Tue, 06 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 10:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121147 Customs duty was held not recoverable on goods exported, returned for reprocessing, and later cleared in the domestic market on payment of Central Excise duty. The text applies Indian Rayon Industries to state that, where such goods are finally cleared on duty payment, Customs duty demand does not arise, and applies Vidarbha Vineer Industries to confirm that a pending departmental appeal before the Supreme Court does not dilute the binding force of the earlier ruling. On that basis, the duty demand was treated as unsustainable and the assessee's position prevailed. Case-Laws Customs Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121147