CESTAT allows benefit of exemption under Notification 102/2007-Cus., even without endorsement

LG Electronics India Pvt. Ltd. Vs Commissioner of Customs(Exports) (CESTAT Chennai) In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has recently delivered a crucial judgment in the case of LG Electronics India Pvt. Ltd. versus the Commissioner of Customs (Exports). The judgment, dated [Date], pertains to the eligibility of the appellant for the refund claim under Notification No.102/2007-Cus. The core issue revolved around the necessity of endorsing a specific clause on the invoice, and the CESTAT Chennai, citing a previous landmark decision, a...