https://www.taxtmi.com/caselaws?id=339471 The High Court dismissed the appeal, upholding the Tribunal's decision on the limitation period and the respondent's entitlement to exemption based on certificates issued by CSIO or Aeronautic Development Agency. The Court emphasized the absence of fraud or intent to evade duty, ruling in favor of the respondent on both issues. en-us Wed, 08 Feb 2017 00:00:00 +0530 Mon, 21 Aug 2017 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339471 The High Court dismissed the appeal, upholding the Tribunal's decision on the limitation period and the respondent's entitlement to exemption based on certificates issued by CSIO or Aeronautic Development Agency. The Court emphasized the absence of fraud or intent to evade duty, ruling in favor of the respondent on both issues. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339471