https://www.taxtmi.com/caselaws?id=337444 The Supreme Court upheld the Tribunal's decision allowing exemption under Notification No. 17/2001 for the first imported machine. However, the refund claim for the second machine was rejected due to non-appeal against the assessed bill of entry. The Tribunal set aside the rejection, directing the assessing authority to pass a speaking order on the assessment and reprocess the refund claim, emphasizing the appellant's right to a personal hearing and submission of additional documents within three months. en-us Wed, 21 Dec 2016 00:00:00 +0530 Fri, 06 Jan 2017 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337444 The Supreme Court upheld the Tribunal's decision allowing exemption under Notification No. 17/2001 for the first imported machine. However, the refund claim for the second machine was rejected due to non-appeal against the assessed bill of entry. The Tribunal set aside the rejection, directing the assessing authority to pass a speaking order on the assessment and reprocess the refund claim, emphasizing the appellant's right to a personal hearing and submission of additional documents within three months. Case-Laws Customs Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337444