https://www.taxtmi.com/caselaws?id=422848 The Tribunal ruled in favor of the appellant, allowing the refund claim for Additional Duty of Customs. The rejection based on the payment method of debiting in MEIS scrip was deemed irrelevant to refund eligibility. Additionally, the absence of a specific declaration on the invoice did not disqualify the appellant from receiving the refund, as procedural conditions should not override substantive entitlements under notifications. The Tribunal criticized the unnecessary remand by the Commissioner (Appeals) and directed authorities to grant the refund in accordance with legal precedents. en-us Fri, 20 May 2022 00:00:00 +0530 Tue, 24 May 2022 06:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422848 The Tribunal ruled in favor of the appellant, allowing the refund claim for Additional Duty of Customs. The rejection based on the payment method of debiting in MEIS scrip was deemed irrelevant to refund eligibility. Additionally, the absence of a specific declaration on the invoice did not disqualify the appellant from receiving the refund, as procedural conditions should not override substantive entitlements under notifications. The Tribunal criticized the unnecessary remand by the Commissioner (Appeals) and directed authorities to grant the refund in accordance with legal precedents. Case-Laws Customs Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422848