https://www.taxtmi.com/caselaws?id=772438 The SC/Tribunal ruled in favor of the 100% Export Oriented Unit (EOU), allowing refund of Anti-Dumping Duty (ADD) paid on goods destroyed by fire within EOU premises. The court determined that ADD was not leviable since the goods were not cleared into Domestic Tariff Area. While upholding interest on delayed payment, the tribunal set aside the penalty, recognizing the appellant's bona fide protest and unique circumstances of goods destruction. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772438 The SC/Tribunal ruled in favor of the 100% Export Oriented Unit (EOU), allowing refund of Anti-Dumping Duty (ADD) paid on goods destroyed by fire within EOU premises. The court determined that ADD was not leviable since the goods were not cleared into Domestic Tariff Area. While upholding interest on delayed payment, the tribunal set aside the penalty, recognizing the appellant's bona fide protest and unique circumstances of goods destruction. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772438