https://www.taxtmi.com/caselaws?id=352295 The court ruled in favor of the petitioner, holding that the notification withdrawing customs duty exemption on raw cotton exports was effective only from its publication date on 20.04.2010, not immediately upon its issue on 09.04.2010. As a result, the duty demanded by the respondents for exports made before the publication date was deemed invalid. The court ordered the respondent to refund the duty paid under protest with interest, affirming the petitioner's entitlement to the refund based on the notification's effective date and legal interpretation of publication requirements. en-us Thu, 23 Nov 2017 00:00:00 +0530 Tue, 12 Dec 2017 09:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352295 The court ruled in favor of the petitioner, holding that the notification withdrawing customs duty exemption on raw cotton exports was effective only from its publication date on 20.04.2010, not immediately upon its issue on 09.04.2010. As a result, the duty demanded by the respondents for exports made before the publication date was deemed invalid. The court ordered the respondent to refund the duty paid under protest with interest, affirming the petitioner's entitlement to the refund based on the notification's effective date and legal interpretation of publication requirements. Case-Laws Customs Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352295