https://www.taxtmi.com/caselaws?id=193599 The Tribunal ruled in favor of the appellant, holding that the duty paid on goods not cleared for home consumption was eligible for a refund under Section 27 of the Customs Act, 1962. The Tribunal set aside the previous order, emphasizing that the rejection under the Third Proviso to Section 26A was not in accordance with the statutory provisions. en-us Fri, 09 Sep 2016 00:00:00 +0530 Sat, 10 Feb 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193599 The Tribunal ruled in favor of the appellant, holding that the duty paid on goods not cleared for home consumption was eligible for a refund under Section 27 of the Customs Act, 1962. The Tribunal set aside the previous order, emphasizing that the rejection under the Third Proviso to Section 26A was not in accordance with the statutory provisions. Case-Laws Customs Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193599