https://www.taxtmi.com/caselaws?id=240123 The court upheld the Commissioner (Appeals)'s orders regarding refund claims for timber imports, distinguishing between pre and post-2012 imports based on the conversion factor specified in Public Notice No.21/2012. It highlighted the need for uniformity in applying the conversion formula across states and affirmed the validity of the circular guidelines for customs operations. The judgment dismissed the department's appeals, emphasizing compliance with guidelines and policy directives while rejecting retrospective application of guidelines. The decision underscored the importance of consistency in decision-making processes and adherence to established procedures. en-us Tue, 13 Aug 2013 00:00:00 +0530 Tue, 26 May 2015 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240123 The court upheld the Commissioner (Appeals)'s orders regarding refund claims for timber imports, distinguishing between pre and post-2012 imports based on the conversion factor specified in Public Notice No.21/2012. It highlighted the need for uniformity in applying the conversion formula across states and affirmed the validity of the circular guidelines for customs operations. The judgment dismissed the department's appeals, emphasizing compliance with guidelines and policy directives while rejecting retrospective application of guidelines. The decision underscored the importance of consistency in decision-making processes and adherence to established procedures. Case-Laws Customs Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240123