https://www.taxtmi.com/caselaws?id=100821 Imported goods used by a research institute were stated to satisfy the conditions for full exemption, and no finding showed that Notification No. 70/81 was inapplicable to goods re-imported after repair or re-conditioning. Where more than one exemption notification is available on the facts, the assessee may choose the more beneficial notification, and that benefit cannot be denied without material proving ineligibility. On the material before the Tribunal, the benefit of Notification No. 70/81 could not be denied, and the refund claim required fresh consideration by the jurisdictional authority. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100821 Imported goods used by a research institute were stated to satisfy the conditions for full exemption, and no finding showed that Notification No. 70/81 was inapplicable to goods re-imported after repair or re-conditioning. Where more than one exemption notification is available on the facts, the assessee may choose the more beneficial notification, and that benefit cannot be denied without material proving ineligibility. On the material before the Tribunal, the benefit of Notification No. 70/81 could not be denied, and the refund claim required fresh consideration by the jurisdictional authority. Case-Laws Customs Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100821