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Refund Claim Approved: Ambiguity in Sl No.20 and 20A Allows NIL Rate of BCD; Revenue Cannot Deny Refund.

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....Refund claim - Benefit of exemption - the product under dispute fell both under for Sl No.20 and Sl No.20A during the period under question. - This is rather a case of ambiguity in the Taxation liability and not a case of ambiguity on account of exemption granted. The Revenue cannot deny that during this period, any importer could have insisted on getting the NIL rate of BCD benefit by citing the co-existence of Sl No.20 and Sl No.20A for the brief period. - Refund cannot be denied - AT....

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Refund Claim Approved: Ambiguity in Sl No.20 and 20A Allows NIL Rate of BCD; Revenue Cannot Deny Refund.