https://www.taxtmi.com/highlights?id=13614 Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had the permission been obtained in time, they would have cleared the goods without payment of duty. Since the goods are otherwise entitled for clearance without payment of duty, they are entitled for the refund - AT en-us Sat, 27 Jul 2013 10:13:23 +0530 Sat, 27 Jul 2013 10:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13614 Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had the permission been obtained in time, they would have cleared the goods without payment of duty. Since the goods are otherwise entitled for clearance without payment of duty, they are entitled for the refund - AT Highlights Central Excise Sat, 27 Jul 2013 10:13:23 +0530 https://www.taxtmi.com/highlights?id=13614