https://www.taxtmi.com/caselaws?id=447947 CESTAT Bangalore held that for export goods, the relevant date for determining customs duty rate is the date of let export order under Section 16 of the Customs Act, 1962, not Sections 18-19 as applied by Commissioner (Appeals). The tribunal relied on Bombay HC precedent and ruled that duty rate reduction benefits apply from the let export order date. The impugned refund denial order was set aside and Revenue's appeal was allowed. en-us Thu, 04 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447947 CESTAT Bangalore held that for export goods, the relevant date for determining customs duty rate is the date of let export order under Section 16 of the Customs Act, 1962, not Sections 18-19 as applied by Commissioner (Appeals). The tribunal relied on Bombay HC precedent and ruled that duty rate reduction benefits apply from the let export order date. The impugned refund denial order was set aside and Revenue's appeal was allowed. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447947