https://www.taxtmi.com/caselaws?id=340125 The Tribunal set aside the decision requiring the appellant to pay Cost Recovery Charges for the period 1.4.2009 to 31.12.2012, amounting to Rs. 4,12,94,397. The Tribunal found that the Commissioner did not properly consider the Ministry's guidelines and exemptions, and the denial of exemption based on procedural grounds was unjustifiable. The matter was remanded to the Original Authority for a fresh decision after consultation with the competent authority, emphasizing that the decision on Cost Recovery Charges lies with the Ministry, not the Commissioner. en-us Wed, 08 Feb 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340125 The Tribunal set aside the decision requiring the appellant to pay Cost Recovery Charges for the period 1.4.2009 to 31.12.2012, amounting to Rs. 4,12,94,397. The Tribunal found that the Commissioner did not properly consider the Ministry's guidelines and exemptions, and the denial of exemption based on procedural grounds was unjustifiable. The matter was remanded to the Original Authority for a fresh decision after consultation with the competent authority, emphasizing that the decision on Cost Recovery Charges lies with the Ministry, not the Commissioner. Case-Laws Customs Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340125