https://www.taxtmi.com/caselaws?id=380848 The case involved a dispute over the denial of a refund of duties claimed to be paid in excess due to the disallowance of a specific customs notification benefit. The appellant, a company, imported machinery, re-exported and re-imported it with a claim for the notification benefit. The authorities initially denied the refund based on alleged impermissible MODVAT credit availment. However, the Tribunal found the appellant eligible for the exemption under the notification as no conditions related to MODVAT were specified. The court set aside the order disallowing the refund, emphasizing strict adherence to statutory provisions and exemption notifications without imposing unauthorized conditions. en-us Mon, 18 Mar 2019 00:00:00 +0530 Sat, 22 Feb 2020 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380848 The case involved a dispute over the denial of a refund of duties claimed to be paid in excess due to the disallowance of a specific customs notification benefit. The appellant, a company, imported machinery, re-exported and re-imported it with a claim for the notification benefit. The authorities initially denied the refund based on alleged impermissible MODVAT credit availment. However, the Tribunal found the appellant eligible for the exemption under the notification as no conditions related to MODVAT were specified. The court set aside the order disallowing the refund, emphasizing strict adherence to statutory provisions and exemption notifications without imposing unauthorized conditions. Case-Laws Customs Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380848