https://www.taxtmi.com/caselaws?id=166699 The tribunal interpreted a notification regarding customs duty exemption, ruling in favor of the appellants. It held that the appellants' exports did not fall under the exclusion clause, entitling them to exemption. The tribunal found the appellants compliant with the notification's conditions, emphasizing that the timing of endorsements on import licenses was acceptable. It disagreed with the lower authorities' view on timing and deemed the refund claims eligible. Ultimately, the tribunal allowed the appeals, granting refund relief to the appellants, with a specified modification for one party. en-us Thu, 29 Sep 1983 00:00:00 +0530 Fri, 31 Oct 2014 14:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166699 The tribunal interpreted a notification regarding customs duty exemption, ruling in favor of the appellants. It held that the appellants' exports did not fall under the exclusion clause, entitling them to exemption. The tribunal found the appellants compliant with the notification's conditions, emphasizing that the timing of endorsements on import licenses was acceptable. It disagreed with the lower authorities' view on timing and deemed the refund claims eligible. Ultimately, the tribunal allowed the appeals, granting refund relief to the appellants, with a specified modification for one party. Case-Laws Customs Thu, 29 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166699