https://www.taxtmi.com/caselaws?id=349315 A remand order binds the authority reconsidering the matter, and any fresh decision must address the specific issues remanded with reasoned findings. Here, the first appellate authority rejected the customs exemption without dealing with the original authority's basis for granting relief or with the remand directions, making the summary rejection unsustainable. The original exemption was therefore upheld and the contrary appellate order was set aside, leaving the assessee entitled to retain the customs exemption granted at the initial stage. en-us Wed, 06 Sep 2017 00:00:00 +0530 Wed, 11 Oct 2017 06:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349315 A remand order binds the authority reconsidering the matter, and any fresh decision must address the specific issues remanded with reasoned findings. Here, the first appellate authority rejected the customs exemption without dealing with the original authority's basis for granting relief or with the remand directions, making the summary rejection unsustainable. The original exemption was therefore upheld and the contrary appellate order was set aside, leaving the assessee entitled to retain the customs exemption granted at the initial stage. Case-Laws Customs Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349315