https://www.taxtmi.com/caselaws?id=353647 The Tribunal allowed the appeal, directing authorities to refund the amount due since August 2006 within three months. Despite the Tribunal's previous decision, the department failed to process the refund claim. The Tribunal reiterated that the amendment to the Customs Act, 1962 was not retrospective, entitling the appellant to the refund. The department was instructed to promptly make the refund, emphasizing its obligation to follow Tribunal decisions. en-us Mon, 11 Dec 2017 00:00:00 +0530 Thu, 28 Feb 2019 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353647 The Tribunal allowed the appeal, directing authorities to refund the amount due since August 2006 within three months. Despite the Tribunal's previous decision, the department failed to process the refund claim. The Tribunal reiterated that the amendment to the Customs Act, 1962 was not retrospective, entitling the appellant to the refund. The department was instructed to promptly make the refund, emphasizing its obligation to follow Tribunal decisions. Case-Laws Customs Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353647