https://www.taxtmi.com/caselaws?id=47736 The court accepted the appeal, overturning the decisions of lower authorities, and ruled in favor of the appellant, granting a refund of Rs. 1,31,255/- without interest. The court held that the appellant was entitled to the refund as they had paid excess customs duty under a misunderstanding of the law. The court applied the principle from a previous case that exemption notifications should be based on entitlement rather than actual availing, supporting the appellant's claim for a refund. Each party was to bear its own costs. en-us Thu, 31 Aug 2006 00:00:00 +0530 Tue, 10 Jun 2014 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47736 The court accepted the appeal, overturning the decisions of lower authorities, and ruled in favor of the appellant, granting a refund of Rs. 1,31,255/- without interest. The court held that the appellant was entitled to the refund as they had paid excess customs duty under a misunderstanding of the law. The court applied the principle from a previous case that exemption notifications should be based on entitlement rather than actual availing, supporting the appellant's claim for a refund. Each party was to bear its own costs. Case-Laws Customs Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47736