https://www.taxtmi.com/caselaws?id=371782 The Tribunal allowed the appeals, setting aside orders denying exemption and refund recovery. It upheld the appellants' entitlement to exemption and refunds, emphasizing that customs notification conditions need not strictly apply to domestic manufacturers. The Tribunal directed compliance verification with notification requirements and clarified that exemption should be granted if certificates ensured proper end-use of goods. The broader analysis by the adjudicating authority was deemed beyond the remand's scope. The decision aligned with earlier Tribunal orders and a Bombay High Court ruling, granting the appellants relief with consequential benefits. en-us Mon, 10 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371782 The Tribunal allowed the appeals, setting aside orders denying exemption and refund recovery. It upheld the appellants' entitlement to exemption and refunds, emphasizing that customs notification conditions need not strictly apply to domestic manufacturers. The Tribunal directed compliance verification with notification requirements and clarified that exemption should be granted if certificates ensured proper end-use of goods. The broader analysis by the adjudicating authority was deemed beyond the remand's scope. The decision aligned with earlier Tribunal orders and a Bombay High Court ruling, granting the appellants relief with consequential benefits. Case-Laws Central Excise Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371782