https://www.taxtmi.com/caselaws?id=197174 The court upheld the Single Judge's decision to extend the benefit of a customs duty notification to a company manufacturing hot-rolled coils and plates from the initial notification date, finding the failure to do so discriminatory. The court dismissed the appeal by the Union of India, emphasizing that once the mistake in the initial notification was rectified in a subsequent notification, the company should receive the exemption retrospectively. The respondents were allowed to file a refund application for the duty already paid, with authorities directed to process it promptly. No costs were awarded. en-us Fri, 30 Jul 2010 00:00:00 +0530 Fri, 29 Dec 2017 11:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197174 The court upheld the Single Judge's decision to extend the benefit of a customs duty notification to a company manufacturing hot-rolled coils and plates from the initial notification date, finding the failure to do so discriminatory. The court dismissed the appeal by the Union of India, emphasizing that once the mistake in the initial notification was rectified in a subsequent notification, the company should receive the exemption retrospectively. The respondents were allowed to file a refund application for the duty already paid, with authorities directed to process it promptly. No costs were awarded. Case-Laws Customs Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197174