https://www.taxtmi.com/caselaws?id=264923 The Hon'ble High Court of Andhra Pradesh ruled in favor of the appellant, holding that the Installation Certificate was not mandatory for availing concessional rates under Project Import Regulations, 1986. The court emphasized the importance of precedent decisions and substantial evidence, overturning the denial of benefits based on non-compliance with the certificate requirement. The appellant's appeals were allowed with consequential relief, highlighting the necessity of aligning with legal interpretations supported by higher court decisions. en-us Mon, 16 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264923 The Hon'ble High Court of Andhra Pradesh ruled in favor of the appellant, holding that the Installation Certificate was not mandatory for availing concessional rates under Project Import Regulations, 1986. The court emphasized the importance of precedent decisions and substantial evidence, overturning the denial of benefits based on non-compliance with the certificate requirement. The appellant's appeals were allowed with consequential relief, highlighting the necessity of aligning with legal interpretations supported by higher court decisions. Case-Laws Customs Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264923