https://www.taxtmi.com/caselaws?id=380896 The Tribunal upheld the refund claims, emphasizing the applicability of exemptions to imported goods and the revised refund provisions post the 2011 amendment to Section 27 of the Customs Act. The impugned Order-in-Appeal was deemed legally sound, dismissing the Revenue's appeal for lack of merit. en-us Wed, 09 Jan 2019 00:00:00 +0530 Sat, 11 Jan 2020 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380896 The Tribunal upheld the refund claims, emphasizing the applicability of exemptions to imported goods and the revised refund provisions post the 2011 amendment to Section 27 of the Customs Act. The impugned Order-in-Appeal was deemed legally sound, dismissing the Revenue's appeal for lack of merit. Case-Laws Customs Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380896