https://www.taxtmi.com/caselaws?id=43611 The court ruled in favor of the petitioners, directing the Assistant Collector to reexamine the refund claim under the Customs Act. The petitioners were deemed entitled to the benefit of the initial exemption notification despite opening letters of credit post the subsequent notification. The court emphasized the need for the department to verify the claim's admissibility under the current legal framework, without awarding costs to either party. en-us Wed, 16 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43611 The court ruled in favor of the petitioners, directing the Assistant Collector to reexamine the refund claim under the Customs Act. The petitioners were deemed entitled to the benefit of the initial exemption notification despite opening letters of credit post the subsequent notification. The court emphasized the need for the department to verify the claim's admissibility under the current legal framework, without awarding costs to either party. Case-Laws Customs Wed, 16 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43611