https://www.taxtmi.com/caselaws?id=261065 The Tribunal allowed the appeal by M/s Ruchi Soya Industries Ltd., challenging the rejection of duty refunds on liquid cargo imports. The judgment clarified the application of Board Circulars 96/2002 and 6/2006, emphasizing duty assessment based on the quantity received in shore tanks. It ruled that Circular 6/2006 should not be applied retroactively and upheld legal precedents on duty calculation. The Tribunal set aside the initial order, granting relief to the appellant in accordance with Customs Act provisions. en-us Mon, 09 Feb 2015 00:00:00 +0530 Wed, 01 Jul 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261065 The Tribunal allowed the appeal by M/s Ruchi Soya Industries Ltd., challenging the rejection of duty refunds on liquid cargo imports. The judgment clarified the application of Board Circulars 96/2002 and 6/2006, emphasizing duty assessment based on the quantity received in shore tanks. It ruled that Circular 6/2006 should not be applied retroactively and upheld legal precedents on duty calculation. The Tribunal set aside the initial order, granting relief to the appellant in accordance with Customs Act provisions. Case-Laws Customs Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261065