https://www.taxtmi.com/caselaws?id=412789 The National Company Law Tribunal (NCLT) allowed M/s. Jet Airways (India) Ltd.'s request for a change of address and appointment of a Resolution Professional under the Insolvency and Bankruptcy Code, 2016, as it found that the moratorium did not apply to the case. Additionally, in interpreting Notification No. 46/2017, the Tribunal ruled in favor of the appellant, stating that duties were wholly exempt except for customs duty based on the fair cost of repairs. The Tribunal set aside the order rejecting the refund claim and allowed the appeal with consequential relief. en-us Thu, 23 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412789 The National Company Law Tribunal (NCLT) allowed M/s. Jet Airways (India) Ltd.'s request for a change of address and appointment of a Resolution Professional under the Insolvency and Bankruptcy Code, 2016, as it found that the moratorium did not apply to the case. Additionally, in interpreting Notification No. 46/2017, the Tribunal ruled in favor of the appellant, stating that duties were wholly exempt except for customs duty based on the fair cost of repairs. The Tribunal set aside the order rejecting the refund claim and allowed the appeal with consequential relief. Case-Laws Customs Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412789