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The case involved a dispute over the eligibility of the assessee for exemption under Notification No. 121/92 related to auxiliary duty. The appellant claimed exemption for an item as per the notification, which was rejected initially. However, it was found that the appellant had not availed of any other specified exemptions, leading to a decision in favor of the appellant for a refund claim. The issue of unjust enrichment was also highlighted for consideration by the adjudicating authority.
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