https://www.taxtmi.com/caselaws?id=269275 The Appellate Tribunal CESTAT BANGALORE granted a stay of the operation of the Order-in-Appeal, enabling the appellant to await the final decision on the appeals. This decision was made in light of the discrepancy between the method of duty payment and the contractual payment terms, leading to the conclusion that the excess duty paid was eligible for a refund. The Tribunal found that the duty liability should not apply to goods not actually exported and that the duty incidence had not been transferred to the overseas buyer as per the purchase contract. en-us Fri, 05 Sep 2014 00:00:00 +0530 Sat, 12 Dec 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269275 The Appellate Tribunal CESTAT BANGALORE granted a stay of the operation of the Order-in-Appeal, enabling the appellant to await the final decision on the appeals. This decision was made in light of the discrepancy between the method of duty payment and the contractual payment terms, leading to the conclusion that the excess duty paid was eligible for a refund. The Tribunal found that the duty liability should not apply to goods not actually exported and that the duty incidence had not been transferred to the overseas buyer as per the purchase contract. Case-Laws Customs Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269275