https://www.taxtmi.com/caselaws?id=122648 An exemption notification for re-imported goods cannot be denied merely because it was not claimed at the time of clearance; the claim must be examined on its merits. Here, the customs records showed that the re-imported goods were inspected, matched with export documents, and found to be the same Indian-origin goods earlier exported without central excise duty. On that basis, the notification conditions were treated as satisfied, and the importer was entitled to the exemption and consequential refund. The commentary states that rejection of refund solely for non-claim at clearance was unsustainable where the statutory requirements were otherwise established on record. en-us Tue, 10 Jul 2007 00:00:00 +0530 Mon, 30 Oct 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122648 An exemption notification for re-imported goods cannot be denied merely because it was not claimed at the time of clearance; the claim must be examined on its merits. Here, the customs records showed that the re-imported goods were inspected, matched with export documents, and found to be the same Indian-origin goods earlier exported without central excise duty. On that basis, the notification conditions were treated as satisfied, and the importer was entitled to the exemption and consequential refund. The commentary states that rejection of refund solely for non-claim at clearance was unsustainable where the statutory requirements were otherwise established on record. Case-Laws Customs Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122648