https://www.taxtmi.com/caselaws?id=4129 The Tribunal allowed the appeal against Order-in-Appeal No. 92/2006, granting duty refund on defective goods returned after six months. The appellants, former 100% EOU manufacturers of Aluminum Alloy Wheels, were justified in seeking the refund despite delays in re-issuance due to customer correspondence. Citing relevant case laws emphasizing procedural leniency and condemning double taxation, the Tribunal criticized the denial of the refund and refusal to extend the re-issuance period. The impugned order was deemed unjustified, and the appeal was allowed with consequential relief, emphasizing procedural fairness and tax principles. en-us Mon, 31 Dec 2007 00:00:00 +0530 Fri, 23 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4129 The Tribunal allowed the appeal against Order-in-Appeal No. 92/2006, granting duty refund on defective goods returned after six months. The appellants, former 100% EOU manufacturers of Aluminum Alloy Wheels, were justified in seeking the refund despite delays in re-issuance due to customer correspondence. Citing relevant case laws emphasizing procedural leniency and condemning double taxation, the Tribunal criticized the denial of the refund and refusal to extend the re-issuance period. The impugned order was deemed unjustified, and the appeal was allowed with consequential relief, emphasizing procedural fairness and tax principles. Case-Laws Customs Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4129