https://www.taxtmi.com/caselaws?id=422134 The Tribunal upheld the rejection of the refund claim, emphasizing duty payment due to unmet export obligations under the Advance Authorization Scheme and the inapplicability of IGST credit. Citing the Servo Packaging Ltd. case, it found no grounds for interference, aligning with the Commissioner (Appeals) decision. The Tribunal reiterated the conditional nature of import under the scheme and the ineligibility for a refund in case of non-fulfillment of export obligations, ultimately dismissing the appeals. en-us Fri, 06 May 2022 00:00:00 +0530 Tue, 10 May 2022 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422134 The Tribunal upheld the rejection of the refund claim, emphasizing duty payment due to unmet export obligations under the Advance Authorization Scheme and the inapplicability of IGST credit. Citing the Servo Packaging Ltd. case, it found no grounds for interference, aligning with the Commissioner (Appeals) decision. The Tribunal reiterated the conditional nature of import under the scheme and the ineligibility for a refund in case of non-fulfillment of export obligations, ultimately dismissing the appeals. Case-Laws Customs Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422134