https://www.taxtmi.com/caselaws?id=434104 The Tribunal allowed the appeal, setting aside the demand for differential IGST, interest, and penalties under Sections 112 and 117. The goods were reclassified under S. No. 234 of Schedule I of IGST Notification No. 1/2017, rejecting the demand for differential IGST. The claim for a refund of customs duty was denied, as the goods were deemed to be accumulators, not DC generators. en-us Mon, 30 Jan 2023 00:00:00 +0530 Fri, 17 Feb 2023 09:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434104 The Tribunal allowed the appeal, setting aside the demand for differential IGST, interest, and penalties under Sections 112 and 117. The goods were reclassified under S. No. 234 of Schedule I of IGST Notification No. 1/2017, rejecting the demand for differential IGST. The claim for a refund of customs duty was denied, as the goods were deemed to be accumulators, not DC generators. Case-Laws Customs Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434104