https://www.taxtmi.com/caselaws?id=254869 The Appellate Tribunal CESTAT MUMBAI upheld the Commissioner of Customs (Appeals) decision allowing the refund claim for imported medical equipment by the respondents, who were setting up a Cancer Hospital in Kolkata. Despite paying duty without protest and not challenging the assessment order, the respondents were granted the refund based on an ad hoc exemption order that was in place during import but unknown to them at the time. The Tribunal distinguished a previous Supreme Court decision cited by the Revenue and dismissed their appeal, emphasizing the need for the respondents to comply with the conditions of the exemption order. en-us Thu, 03 Apr 2014 00:00:00 +0530 Fri, 02 Jan 2015 15:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254869 The Appellate Tribunal CESTAT MUMBAI upheld the Commissioner of Customs (Appeals) decision allowing the refund claim for imported medical equipment by the respondents, who were setting up a Cancer Hospital in Kolkata. Despite paying duty without protest and not challenging the assessment order, the respondents were granted the refund based on an ad hoc exemption order that was in place during import but unknown to them at the time. The Tribunal distinguished a previous Supreme Court decision cited by the Revenue and dismissed their appeal, emphasizing the need for the respondents to comply with the conditions of the exemption order. Case-Laws Customs Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254869