https://www.taxtmi.com/caselaws?id=50628 The Appellate Tribunal CEGAT, Bangalore, ruled in favor of the Appellant regarding the validity of exemption from payment of Customs duty for items required for the LCA Programme. The Tribunal held that the refund claim was not barred by limitation under Section 27 of the Customs Act as the duties were paid under protest. The Tribunal emphasized the importance of ad-hoc exemption orders issued under Section 25(2) of the Customs Act and rejected the Revenue's reliance on previous tribunal decisions, affirming the validity of such orders for goods already imported and cleared. The decision also considered the impact of a Bombay High Court ruling supporting the extension of exemption benefits to goods imported during a specific period. en-us Fri, 20 Jul 2001 00:00:00 +0530 Mon, 23 Aug 2010 18:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50628 The Appellate Tribunal CEGAT, Bangalore, ruled in favor of the Appellant regarding the validity of exemption from payment of Customs duty for items required for the LCA Programme. The Tribunal held that the refund claim was not barred by limitation under Section 27 of the Customs Act as the duties were paid under protest. The Tribunal emphasized the importance of ad-hoc exemption orders issued under Section 25(2) of the Customs Act and rejected the Revenue's reliance on previous tribunal decisions, affirming the validity of such orders for goods already imported and cleared. The decision also considered the impact of a Bombay High Court ruling supporting the extension of exemption benefits to goods imported during a specific period. Case-Laws Customs Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50628