https://www.taxtmi.com/caselaws?id=428711 The High Court ruled in favor of the petitioner, a heat exchanger manufacturer, in a case involving the refusal to issue a fresh redemption certificate for customs duty refund due to missing invoices. Despite initial rejections by Customs Authorities and Commissioner (Appeals), the court found the petitioner had fulfilled export obligations and directed the authorities to issue the necessary certificates for refund with accumulated interest within four weeks. The judgment emphasized the importance of honoring refund claims in cases of inadvertent duty payments. en-us Mon, 03 Oct 2022 00:00:00 +0530 Sat, 08 Oct 2022 13:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428711 The High Court ruled in favor of the petitioner, a heat exchanger manufacturer, in a case involving the refusal to issue a fresh redemption certificate for customs duty refund due to missing invoices. Despite initial rejections by Customs Authorities and Commissioner (Appeals), the court found the petitioner had fulfilled export obligations and directed the authorities to issue the necessary certificates for refund with accumulated interest within four weeks. The judgment emphasized the importance of honoring refund claims in cases of inadvertent duty payments. Case-Laws Customs Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428711