https://www.taxtmi.com/caselaws?id=349564 The High Court affirmed the CESTAT's decision to grant refunds to the respondent-assessee under Notification No.102/2007-Customs. The court dismissed all appeals, finding the department's objections baseless and justifying CESTAT's reliance on the Gujarat High Court decision. The court held that conditions similar to those imposed by the Supreme Court were not necessary, as the jurisdictional Customs Officer could have included them but did not. The court also ruled that Circular No.15/2010-Customs could not amend the original exemption notification. All appeals were dismissed without costs. en-us Thu, 12 Oct 2017 00:00:00 +0530 Tue, 01 May 2018 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349564 The High Court affirmed the CESTAT's decision to grant refunds to the respondent-assessee under Notification No.102/2007-Customs. The court dismissed all appeals, finding the department's objections baseless and justifying CESTAT's reliance on the Gujarat High Court decision. The court held that conditions similar to those imposed by the Supreme Court were not necessary, as the jurisdictional Customs Officer could have included them but did not. The court also ruled that Circular No.15/2010-Customs could not amend the original exemption notification. All appeals were dismissed without costs. Case-Laws Customs Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349564