https://www.taxtmi.com/caselaws?id=110848 Customs exemption under Notification No. 28/97-Cus. required fresh examination where a later CBEC circular clarified eligibility for EPCG licence holders. The appellant claimed that the imported items were covered by the EPCG licence and that export obligations had been met, while the Revenue had not effectively addressed the circular. The CESTAT remitted the matter to the original authority for reconsideration on the applicability of the circular and the appellant's eligibility for exemption, and the appeal was allowed by way of remand. en-us Thu, 22 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110848 Customs exemption under Notification No. 28/97-Cus. required fresh examination where a later CBEC circular clarified eligibility for EPCG licence holders. The appellant claimed that the imported items were covered by the EPCG licence and that export obligations had been met, while the Revenue had not effectively addressed the circular. The CESTAT remitted the matter to the original authority for reconsideration on the applicability of the circular and the appellant's eligibility for exemption, and the appeal was allowed by way of remand. Case-Laws Customs Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110848