https://www.taxtmi.com/caselaws?id=302980 The Karnataka High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision and dismissed the Revenue's appeal under Section 130 of the Customs Act, 1962. The Court ruled in favor of the assessee, emphasizing that limitations on claiming a refund of Additional Duty of Customs, as per Section 3(5) of the Customs Tariff Act, cannot be imposed by Section 27 of the Customs Act, 1962 or Notification No.93/2008. The judgment highlighted the lack of control by the importer over subsequent sales, leading to the dismissal of the appeal and affirming the Tribunal's order. en-us Fri, 03 Dec 2021 00:00:00 +0530 Mon, 27 Jun 2022 15:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302980 The Karnataka High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision and dismissed the Revenue's appeal under Section 130 of the Customs Act, 1962. The Court ruled in favor of the assessee, emphasizing that limitations on claiming a refund of Additional Duty of Customs, as per Section 3(5) of the Customs Tariff Act, cannot be imposed by Section 27 of the Customs Act, 1962 or Notification No.93/2008. The judgment highlighted the lack of control by the importer over subsequent sales, leading to the dismissal of the appeal and affirming the Tribunal's order. Case-Laws Customs Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302980