https://www.taxtmi.com/caselaws?id=174521 The Tribunal dismissed the Revenue's appeal, affirming that the company had complied with the conditions of Notification No. 36/97-Cus. and was entitled to the exemption. The Tribunal upheld that the goods were supplied to the project site, meeting the Notification requirements, and that the Export Obligation Discharge Certificate (EODC) remained valid as the export obligation was fulfilled. The Tribunal also ruled that procedural errors regarding jurisdiction did not warrant dismissal of the appeal, emphasizing substantive rights over procedural issues. The principle of constructive res judicata was not applicable, allowing for the extended period for fulfilling the export obligation. en-us Wed, 23 Jul 2008 00:00:00 +0530 Fri, 09 Oct 2015 13:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174521 The Tribunal dismissed the Revenue's appeal, affirming that the company had complied with the conditions of Notification No. 36/97-Cus. and was entitled to the exemption. The Tribunal upheld that the goods were supplied to the project site, meeting the Notification requirements, and that the Export Obligation Discharge Certificate (EODC) remained valid as the export obligation was fulfilled. The Tribunal also ruled that procedural errors regarding jurisdiction did not warrant dismissal of the appeal, emphasizing substantive rights over procedural issues. The principle of constructive res judicata was not applicable, allowing for the extended period for fulfilling the export obligation. Case-Laws Customs Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174521