https://www.taxtmi.com/caselaws?id=351244 The Court ruled in favor of the petitioner, a textile manufacturer and exporter, in a dispute over duty refund following fulfillment of export obligations under the EPCG scheme. The Court held that the petitioner was not required to file a separate refund application under Section 27 of the Act and directed the respondent to refund the duty amount after considering the petitioner's claim directly. The Court emphasized that the petitioner's compliance with export obligations entitled them to the refund, overturning the respondent's insistence on a formal application process and referral to the Assistant Commissioner (Refunds). en-us Thu, 09 Nov 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351244 The Court ruled in favor of the petitioner, a textile manufacturer and exporter, in a dispute over duty refund following fulfillment of export obligations under the EPCG scheme. The Court held that the petitioner was not required to file a separate refund application under Section 27 of the Act and directed the respondent to refund the duty amount after considering the petitioner's claim directly. The Court emphasized that the petitioner's compliance with export obligations entitled them to the refund, overturning the respondent's insistence on a formal application process and referral to the Assistant Commissioner (Refunds). Case-Laws Customs Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351244