https://www.taxtmi.com/caselaws?id=243130 Exemption under Notification No. 148/94-Cus. could not be denied where the required distribution and utilisation certificates had been submitted to the department but were later not traceable in its records. The earlier remand required verification of the certificates already filed and consideration of delay in submission, not rejection on a fresh ground of non-submission. Since the certificates had been forwarded under acknowledged cover letters, the department had to verify them and could not treat them as never filed merely because they were misplaced internally. The adverse order was therefore unsustainable and the exemption benefit was restored. en-us Mon, 22 Apr 2013 00:00:00 +0530 Sun, 26 Jan 2014 18:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243130 Exemption under Notification No. 148/94-Cus. could not be denied where the required distribution and utilisation certificates had been submitted to the department but were later not traceable in its records. The earlier remand required verification of the certificates already filed and consideration of delay in submission, not rejection on a fresh ground of non-submission. Since the certificates had been forwarded under acknowledged cover letters, the department had to verify them and could not treat them as never filed merely because they were misplaced internally. The adverse order was therefore unsustainable and the exemption benefit was restored. Case-Laws Customs Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243130