2010 (2) TMI 184 - SCH - Customs

Refund- Department Counsel stating that refund grantable without supporting document. Court issued notice viewing that refund cannot be granted in absence of relevant documents to show compliance of section 27 of Custom Act 1962.

Summary

The Supreme Court allowed exemption in the case. Delay was condoned. Refund cannot be granted without relevant documents showing compliance with Section 27 of the Customs Act, 1962. Notice issued.