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The company had undertaken duty-free imports as per the advance license granted to it by claiming exemption from payment of customs duty and had exported pagers through Bangalore Air Cargo Complex under shipping bills.It is also said by The Department of Revenue Intelligence, Bangalore,that Motorola had obtained Export Obligation Discharge Certificate without fulfilling the export obligation and had diverted the duty free goods imported against several advance licenses.To clarify this matter a petition filed by the Excise Department challenging the Karnataka High Court ruling which held that there was no unjust enrichment and the tribunal was justified in ordering refund of around Rs 88.35 lakh plus interest at the rate of 12 per cent to the assesses from the date of its filing of refund application.
Is Supreme Court doing right with Motorola or not?
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