https://www.taxtmi.com/caselaws?id=333706 Retrospective issuance of a certificate of origin may support an exemption claim under Notification No. 151/2009-Cus where the certificate was not produced at the time of import, subject to verification of its authenticity under Rule 15 of the 2009 Origin Rules. The appellate authority should not refuse to examine such a claim on merits merely because duty had been paid on clearance. The matter was remanded for verification of the certificate of origin and reconsideration of the exemption claim, and the assessee succeeded on maintainability. en-us Fri, 09 Sep 2016 00:00:00 +0530 Thu, 08 Dec 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333706 Retrospective issuance of a certificate of origin may support an exemption claim under Notification No. 151/2009-Cus where the certificate was not produced at the time of import, subject to verification of its authenticity under Rule 15 of the 2009 Origin Rules. The appellate authority should not refuse to examine such a claim on merits merely because duty had been paid on clearance. The matter was remanded for verification of the certificate of origin and reconsideration of the exemption claim, and the assessee succeeded on maintainability. Case-Laws Customs Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333706