https://www.taxtmi.com/caselaws?id=346814 The Public Notice dated 12-8-2013 extended regularisation of default in export obligation and consequential refund to pending cases, subject to completion of payment by 31-3-2014. Where the claimant had paid the customs duty and excess interest, applied before the cut-off date, and the matter had been remanded without any fresh order thereafter, the dispute remained live and could not be treated as concluded. On that basis, eligibility for the benefit could not be ed on the ground of finality, and the request had to be verified and considered under the Public Notice. en-us Wed, 07 Dec 2016 00:00:00 +0530 Thu, 24 Aug 2017 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346814 The Public Notice dated 12-8-2013 extended regularisation of default in export obligation and consequential refund to pending cases, subject to completion of payment by 31-3-2014. Where the claimant had paid the customs duty and excess interest, applied before the cut-off date, and the matter had been remanded without any fresh order thereafter, the dispute remained live and could not be treated as concluded. On that basis, eligibility for the benefit could not be ed on the ground of finality, and the request had to be verified and considered under the Public Notice. Case-Laws Customs Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346814