https://www.taxtmi.com/caselaws?id=91426 Refund of duty on parts and accessories of life-saving equipment was treated as dependent on certification by the Director General of Health Services under the exemption notification. Because the certificate covered the apparatus as life-saving equipment but did not extend to the parts and accessories, refund was not admissible for those items. The text also notes that where an appellate authority has already set aside a time-bar rejection and remanded the matter for de novo adjudication with directions to consider relevant correspondence, no further interference is ordinarily required on that aspect. The stated ratio is that exemption tied to a specified certificate cannot be granted beyond its scope, and a remanded issue should generally be left undisturbed. en-us Thu, 13 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91426 Refund of duty on parts and accessories of life-saving equipment was treated as dependent on certification by the Director General of Health Services under the exemption notification. Because the certificate covered the apparatus as life-saving equipment but did not extend to the parts and accessories, refund was not admissible for those items. The text also notes that where an appellate authority has already set aside a time-bar rejection and remanded the matter for de novo adjudication with directions to consider relevant correspondence, no further interference is ordinarily required on that aspect. The stated ratio is that exemption tied to a specified certificate cannot be granted beyond its scope, and a remanded issue should generally be left undisturbed. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91426