https://www.taxtmi.com/caselaws?id=443648 The Commissioner (Appeals) Ahmedabad allowed the appeal of the respondent-assessee, emphasizing compliance with legal provisions and High Court pronouncements, rejecting the department's appeal. The Hon'ble Gujarat High Court held that the levy of export duty on goods supplied from DTA to SEZ was not justified, leading to the rejection of refund claims by the Dy. Commissioner Customs. The rejection was later overturned by the Commissioner (Appeals) citing compliance with the Customs Act, 1962, and unjust enrichment provisions. The department's appeals were dismissed for lacking merit as the High Court's order remained valid. en-us Wed, 27 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 08:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443648 The Commissioner (Appeals) Ahmedabad allowed the appeal of the respondent-assessee, emphasizing compliance with legal provisions and High Court pronouncements, rejecting the department's appeal. The Hon'ble Gujarat High Court held that the levy of export duty on goods supplied from DTA to SEZ was not justified, leading to the rejection of refund claims by the Dy. Commissioner Customs. The rejection was later overturned by the Commissioner (Appeals) citing compliance with the Customs Act, 1962, and unjust enrichment provisions. The department's appeals were dismissed for lacking merit as the High Court's order remained valid. Case-Laws Customs Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443648