https://www.taxtmi.com/caselaws?id=432452 The Tribunal allowed the appeal, ruling in favor of the appellant by granting the refund claim and interest. The rejection of the refund claim was set aside as the duty amount deposited before the duty collection stage could not be considered duty under section 27 of the Customs Act, 1962. The appellant, who had imported goods for re-export, was entitled to the refund of duty paid. en-us Wed, 04 Jan 2023 00:00:00 +0530 Thu, 05 Jan 2023 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432452 The Tribunal allowed the appeal, ruling in favor of the appellant by granting the refund claim and interest. The rejection of the refund claim was set aside as the duty amount deposited before the duty collection stage could not be considered duty under section 27 of the Customs Act, 1962. The appellant, who had imported goods for re-export, was entitled to the refund of duty paid. Case-Laws Customs Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432452