https://www.taxtmi.com/caselaws?id=121694 The Tribunal set aside the lower authorities' decision and ruled in favor of the appellant in a case involving a refund claim under Section 27(2)(b) of the Customs Act. The appellant imported a car for personal use, and despite being able to sell the car post-import, the refund was wrongly credited to the Consumer Welfare Fund. The Tribunal held that refunds for imports made for personal use should be granted to the applicant as per statutory provisions. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Mon, 23 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121694 The Tribunal set aside the lower authorities' decision and ruled in favor of the appellant in a case involving a refund claim under Section 27(2)(b) of the Customs Act. The appellant imported a car for personal use, and despite being able to sell the car post-import, the refund was wrongly credited to the Consumer Welfare Fund. The Tribunal held that refunds for imports made for personal use should be granted to the applicant as per statutory provisions. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Customs Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121694