https://www.taxtmi.com/caselaws?id=338822 The Tribunal allowed the appeal of a 100% Export Oriented Unit seeking a refund of additional duty under Notification No. 102/07-Cus. The appellant imported goods duty-free for manufacturing, paid duty upon domestic clearance, and later claimed a refund. Despite initial rejections, the Tribunal held that duty payment timing aligns with statutory provisions for EOUs, emphasizing the aim to prevent double taxation. Citing relevant precedents, the Tribunal granted the refund, stressing the appellant's fulfillment of conditions by paying VAT on domestic sales, setting aside the previous rejection. en-us Fri, 20 Jan 2017 00:00:00 +0530 Fri, 17 Feb 2017 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338822 The Tribunal allowed the appeal of a 100% Export Oriented Unit seeking a refund of additional duty under Notification No. 102/07-Cus. The appellant imported goods duty-free for manufacturing, paid duty upon domestic clearance, and later claimed a refund. Despite initial rejections, the Tribunal held that duty payment timing aligns with statutory provisions for EOUs, emphasizing the aim to prevent double taxation. Citing relevant precedents, the Tribunal granted the refund, stressing the appellant's fulfillment of conditions by paying VAT on domestic sales, setting aside the previous rejection. Case-Laws Customs Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338822