https://www.taxtmi.com/caselaws?id=191541 The court ruled in favor of the petitioner-company, allowing their claim for a refund of the 10% duty paid and directing the authorities to grant the benefit of 0% duty of customs under the EPCG Scheme retroactively from April 1, 1999. The court emphasized that the substitution of provisions in the notifications indicated the government's intent to apply the 0% duty from the policy's introduction date, aligning with established legal principles. The impugned order rejecting the petitioner's claim was quashed, and the petitioner was granted relief within two months. en-us Tue, 25 Aug 2009 00:00:00 +0530 Thu, 06 Apr 2017 17:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191541 The court ruled in favor of the petitioner-company, allowing their claim for a refund of the 10% duty paid and directing the authorities to grant the benefit of 0% duty of customs under the EPCG Scheme retroactively from April 1, 1999. The court emphasized that the substitution of provisions in the notifications indicated the government's intent to apply the 0% duty from the policy's introduction date, aligning with established legal principles. The impugned order rejecting the petitioner's claim was quashed, and the petitioner was granted relief within two months. Case-Laws Customs Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191541