https://www.taxtmi.com/caselaws?id=432854 The Court held that despite the entities named in the shipping bills, the Assessee qualified as the exporter under the Customs Act as it bore all export costs, entered export agreements, and managed export activities. The Tribunal's denial of the Assessee's refund claim was overturned, restoring the Commissioner (Appeals) order in favor of the Assessee. The Court directed the Department to refund the claimed amounts within eight weeks, emphasizing the Assessee's entitlement as the rightful exporter under the Act. The appeal was disposed of in favor of the Assessee. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 31 Jul 2023 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432854 The Court held that despite the entities named in the shipping bills, the Assessee qualified as the exporter under the Customs Act as it bore all export costs, entered export agreements, and managed export activities. The Tribunal's denial of the Assessee's refund claim was overturned, restoring the Commissioner (Appeals) order in favor of the Assessee. The Court directed the Department to refund the claimed amounts within eight weeks, emphasizing the Assessee's entitlement as the rightful exporter under the Act. The appeal was disposed of in favor of the Assessee. Case-Laws Customs Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432854