https://www.taxtmi.com/caselaws?id=81373 The judgment addressed issues including condonation of delay in filing supplementary appeals, eligibility for exemption under specific notifications for Polyester Metallised Film imports, interpretation of exemption criteria, consideration of new refund grounds during de novo proceedings, and rejection of claims due to lack of evidence. The court condoned the delay in filing supplementary appeals, upheld rejections of refund claims for not meeting exemption criteria, emphasized the need for goods to fulfill specific criteria, deemed new refund grounds raised during de novo proceedings as time-barred, and dismissed appeals due to insufficient evidence supporting exemption eligibility. en-us Thu, 23 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81373 The judgment addressed issues including condonation of delay in filing supplementary appeals, eligibility for exemption under specific notifications for Polyester Metallised Film imports, interpretation of exemption criteria, consideration of new refund grounds during de novo proceedings, and rejection of claims due to lack of evidence. The court condoned the delay in filing supplementary appeals, upheld rejections of refund claims for not meeting exemption criteria, emphasized the need for goods to fulfill specific criteria, deemed new refund grounds raised during de novo proceedings as time-barred, and dismissed appeals due to insufficient evidence supporting exemption eligibility. Case-Laws Customs Thu, 23 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81373