https://www.taxtmi.com/caselaws?id=213050 Where exemption was claimed at the time of import, delayed production of supporting certificates did not by itself defeat the claim, because the established practice was to clear goods on duty payment and pursue refund after producing the certificates. The Tribunal also held that the Priya Blue bar did not apply where the importer had raised the exemption claim ab initio and the assessment had not been finally concluded against that claim. The refund denial was therefore set aside, with the matter remanded only for examination of unjust enrichment. en-us Thu, 30 Jun 2011 00:00:00 +0530 Sat, 05 May 2012 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213050 Where exemption was claimed at the time of import, delayed production of supporting certificates did not by itself defeat the claim, because the established practice was to clear goods on duty payment and pursue refund after producing the certificates. The Tribunal also held that the Priya Blue bar did not apply where the importer had raised the exemption claim ab initio and the assessment had not been finally concluded against that claim. The refund denial was therefore set aside, with the matter remanded only for examination of unjust enrichment. Case-Laws Customs Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213050