https://www.taxtmi.com/caselaws?id=256029 Exemption under Notification No. 12/2012 was upheld because the respondent satisfied the notification conditions on the facts, including an undertaking to refine the imported crude palm oil before release and to permit departmental supervision. The High Court accepted the Tribunal's view and noted support from prior decisions involving a similar exemption notification. Departmental circulars did not override this factual compliance, and the Court found no substantial question of law arising for consideration. The appeal was therefore rejected and the exemption benefit sustained in favour of the assessee. en-us Tue, 22 Apr 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256029 Exemption under Notification No. 12/2012 was upheld because the respondent satisfied the notification conditions on the facts, including an undertaking to refine the imported crude palm oil before release and to permit departmental supervision. The High Court accepted the Tribunal's view and noted support from prior decisions involving a similar exemption notification. Departmental circulars did not override this factual compliance, and the Court found no substantial question of law arising for consideration. The appeal was therefore rejected and the exemption benefit sustained in favour of the assessee. Case-Laws Customs Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256029