https://www.taxtmi.com/caselaws?id=198419 The Appellate Tribunal CESTAT HYDERABAD allowed the appeal filed by the appellants, who imported goods for manufacturing under a specific program seeking duty exemption. Despite the initial rejection of the refund claim on procedural grounds and the contention that the notification had lapsed, the Tribunal considered the retrospective exemption granted by the Finance Ministry and the duty paid under protest. The Tribunal ruled in favor of the appellants, emphasizing that any procedural lapses were curable defects, and granted consequential benefits as per law. en-us Fri, 11 Nov 2016 00:00:00 +0530 Wed, 31 Jan 2018 07:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198419 The Appellate Tribunal CESTAT HYDERABAD allowed the appeal filed by the appellants, who imported goods for manufacturing under a specific program seeking duty exemption. Despite the initial rejection of the refund claim on procedural grounds and the contention that the notification had lapsed, the Tribunal considered the retrospective exemption granted by the Finance Ministry and the duty paid under protest. The Tribunal ruled in favor of the appellants, emphasizing that any procedural lapses were curable defects, and granted consequential benefits as per law. Case-Laws Customs Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198419