https://www.taxtmi.com/caselaws?id=328302 The Tribunal allowed the appeal in favor of the appellant, granting a refund of the disputed amount under the special refund mechanism. The Tribunal determined that the goods imported were indeed sold, meeting the conditions of the exemption notification. Despite the goods being let out of charge after the sale date mentioned in the invoice, the Tribunal relied on precedent to support the appellant's position, ultimately setting aside the lower authorities' decisions and providing consequential relief to the appellant. en-us Wed, 18 May 2016 00:00:00 +0530 Tue, 31 May 2016 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328302 The Tribunal allowed the appeal in favor of the appellant, granting a refund of the disputed amount under the special refund mechanism. The Tribunal determined that the goods imported were indeed sold, meeting the conditions of the exemption notification. Despite the goods being let out of charge after the sale date mentioned in the invoice, the Tribunal relied on precedent to support the appellant's position, ultimately setting aside the lower authorities' decisions and providing consequential relief to the appellant. Case-Laws Customs Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328302