https://www.taxtmi.com/caselaws?id=375738 The Tribunal allowed the appeal in a customs duty refund case where the appellant imported goods without the required certificate, paid duty, and later obtained a retrospective certificate. Despite authorities rejecting the refund claim, the Tribunal ruled in favor of the appellant, citing legal precedents and the lack of dispute between the importer and Revenue. The decision emphasized the significance of adhering to legal principles and supported the appellant's entitlement to the refund based on the retrospective issuance of the certificate. en-us Wed, 20 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375738 The Tribunal allowed the appeal in a customs duty refund case where the appellant imported goods without the required certificate, paid duty, and later obtained a retrospective certificate. Despite authorities rejecting the refund claim, the Tribunal ruled in favor of the appellant, citing legal precedents and the lack of dispute between the importer and Revenue. The decision emphasized the significance of adhering to legal principles and supported the appellant's entitlement to the refund based on the retrospective issuance of the certificate. Case-Laws Customs Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375738