https://www.taxtmi.com/caselaws?id=253067 A customs authority cannot finally reject refund claims by ignoring binding High Court and Supreme Court directions requiring consideration of Essentiality Certificates under the exemption notification. Non-production of the certificate at import and failure to challenge the assessment did not, by themselves, justify rejection where the goods had been cleared under court directions and refund was to be examined against those directions. The matter was remanded for de novo adjudication, with the adjudicating authority directed to reconsider the claims afresh and determine limitation after hearing the importer. en-us Mon, 23 Jun 2014 00:00:00 +0530 Thu, 13 Nov 2014 10:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253067 A customs authority cannot finally reject refund claims by ignoring binding High Court and Supreme Court directions requiring consideration of Essentiality Certificates under the exemption notification. Non-production of the certificate at import and failure to challenge the assessment did not, by themselves, justify rejection where the goods had been cleared under court directions and refund was to be examined against those directions. The matter was remanded for de novo adjudication, with the adjudicating authority directed to reconsider the claims afresh and determine limitation after hearing the importer. Case-Laws Customs Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253067