https://www.taxtmi.com/caselaws?id=273055 The Tribunal allowed the appeals, setting aside the orders that credited the refund of special additional duty under the Customs Act to the Fund instead of releasing it to the appellant. It was determined that the appellant had met all conditions for the refund and had not passed on the duty burden to the buyer. The Tribunal emphasized the importance of fulfilling exemption notification conditions and the need for specifying the duty element in invoices for claiming credit, ultimately ruling in favor of the appellant. en-us Mon, 12 Jun 2017 00:00:00 +0530 Sat, 02 Jun 2018 11:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273055 The Tribunal allowed the appeals, setting aside the orders that credited the refund of special additional duty under the Customs Act to the Fund instead of releasing it to the appellant. It was determined that the appellant had met all conditions for the refund and had not passed on the duty burden to the buyer. The Tribunal emphasized the importance of fulfilling exemption notification conditions and the need for specifying the duty element in invoices for claiming credit, ultimately ruling in favor of the appellant. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273055