https://www.taxtmi.com/caselaws?id=85938 An alternate exemption claim can be raised at the appellate stage even where the original refund claim was confined to classification, and the appellate forum should consider it if urged before it. A ground not pressed before the original authority is not barred from appellate consideration merely for that reason. On that basis, the proper course was remand for fresh adjudication of the exemption claim on merits. en-us Sat, 28 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85938 An alternate exemption claim can be raised at the appellate stage even where the original refund claim was confined to classification, and the appellate forum should consider it if urged before it. A ground not pressed before the original authority is not barred from appellate consideration merely for that reason. On that basis, the proper course was remand for fresh adjudication of the exemption claim on merits. Case-Laws Customs Sat, 28 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85938