https://www.taxtmi.com/caselaws?id=121967 The Tribunal remanded the case for verification of compliance with Customs rules after finding that the appellants fulfilled registration requirements and had necessary records. The lower appellate authority's decision on refund claims for pre-15-9-98 imports was set aside, and the case was to be adjudicated based on compliance with Rule 7. The original authority was directed to process refund claims within three months, potentially allowing refunds of Special Customs duty paid on the goods if compliance with Customs rules was verified. en-us Tue, 10 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 15:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121967 The Tribunal remanded the case for verification of compliance with Customs rules after finding that the appellants fulfilled registration requirements and had necessary records. The lower appellate authority's decision on refund claims for pre-15-9-98 imports was set aside, and the case was to be adjudicated based on compliance with Rule 7. The original authority was directed to process refund claims within three months, potentially allowing refunds of Special Customs duty paid on the goods if compliance with Customs rules was verified. Case-Laws Customs Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121967