https://www.taxtmi.com/caselaws?id=269701 The Tribunal ruled in favor of the respondent, affirming their eligibility for exemption under Notification No. 64/1995-CE and Notification No. 6/2006-CE. The Tribunal held that the goods supplied qualified as ship stores based on the Customs Act and relevant case law, dismissing the revenue's argument to the contrary. Additionally, the Tribunal found no issues with the verification of time bar and unjust enrichment, upholding the Commissioner's decision to grant the exemption. en-us Fri, 27 Nov 2015 00:00:00 +0530 Fri, 18 Dec 2015 20:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269701 The Tribunal ruled in favor of the respondent, affirming their eligibility for exemption under Notification No. 64/1995-CE and Notification No. 6/2006-CE. The Tribunal held that the goods supplied qualified as ship stores based on the Customs Act and relevant case law, dismissing the revenue's argument to the contrary. Additionally, the Tribunal found no issues with the verification of time bar and unjust enrichment, upholding the Commissioner's decision to grant the exemption. Case-Laws Central Excise Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269701