https://www.taxtmi.com/caselaws?id=46536 The Court ruled in favor of the petitioner, an exporter seeking a redemption certificate for an Annual Advance Licence. Despite the Department's change in interpretation regarding product classification, the Court held that the petitioner had fulfilled obligations under the licence by exporting cotton nylon blended yarn as initially confirmed. The Department's refusal to issue the certificate based on the change was deemed unjustified. The Court allowed the writ petition, directing the Department to issue the redemption certificate without awarding costs to either party. en-us Mon, 20 Jan 2003 00:00:00 +0530 Thu, 22 Jul 2010 13:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46536 The Court ruled in favor of the petitioner, an exporter seeking a redemption certificate for an Annual Advance Licence. Despite the Department's change in interpretation regarding product classification, the Court held that the petitioner had fulfilled obligations under the licence by exporting cotton nylon blended yarn as initially confirmed. The Department's refusal to issue the certificate based on the change was deemed unjustified. The Court allowed the writ petition, directing the Department to issue the redemption certificate without awarding costs to either party. Case-Laws Customs Mon, 20 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46536