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Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after circular.
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Classification of imported goods and entitlement to post adjudication clarificatory circulars was the central issue; the tribunal held that where adjudication occurred after issuance of a beneficial clarificatory circular, the circular applied and was binding on officers, so entitlement to relief is available. The tribunal found procedural deficiency in the Commissioner's hearing chronology and that the appellant had discharged CGST on specified imported parts, concluding the Commissioner's order was unsustainable in law and fact and allowing the appeal. The decision emphasises retrospective application of beneficial circulars, binding force of departmental circulars, and audi alteram partem rights.
Classification of imported goods and entitlement to post adjudication clarificatory circulars was the central issue; the tribunal held that where adjudication occurred after issuance of a beneficial clarificatory circular, the circular applied and was binding on officers, so entitlement to relief is available. The tribunal found procedural deficiency in the Commissioner's hearing chronology and that the appellant had discharged CGST on specified imported parts, concluding the Commissioner's order was unsustainable in law and fact and allowing the appeal. The decision emphasises retrospective application of beneficial circulars, binding force of departmental circulars, and audi alteram partem rights.
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