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    <title>2016 (7) TMI 1218 - CALCUTTA HIGH COURT</title>
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    <description>The court held in favor of the petitioner, emphasizing that the appellate order allowing exemption under notification no.12/2012 should be upheld. The court deemed the demand for additional duty post-appellate decision as unwarranted and ordered the Customs to refund the excess duty paid with interest. The court criticized the Customs for imposing additional duty contrary to the appellate order and directed them to promptly refund the appropriate amount and pay costs to the petitioner.</description>
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      <description>The court held in favor of the petitioner, emphasizing that the appellate order allowing exemption under notification no.12/2012 should be upheld. The court deemed the demand for additional duty post-appellate decision as unwarranted and ordered the Customs to refund the excess duty paid with interest. The court criticized the Customs for imposing additional duty contrary to the appellate order and directed them to promptly refund the appropriate amount and pay costs to the petitioner.</description>
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