https://www.taxtmi.com/caselaws?id=372663 A refund claim for re-imported goods could not be rejected on the ground that the original assessment was not challenged when the earlier remand was limited to verifying compliance with the conditions of Notification No. 158/95-Cus. The Tribunal had already indicated that the notification conditions appeared satisfied and directed verification only of conditions 4(b), 4(c) and 4(d), which was later confirmed by jurisdictional certification. A denovo rejection on a ground outside the remand scope was therefore inconsistent with the remand directions and was unsustainable; the refund rejection was set aside and consequential relief followed. en-us Tue, 13 Nov 2018 00:00:00 +0530 Thu, 27 Dec 2018 16:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372663 A refund claim for re-imported goods could not be rejected on the ground that the original assessment was not challenged when the earlier remand was limited to verifying compliance with the conditions of Notification No. 158/95-Cus. The Tribunal had already indicated that the notification conditions appeared satisfied and directed verification only of conditions 4(b), 4(c) and 4(d), which was later confirmed by jurisdictional certification. A denovo rejection on a ground outside the remand scope was therefore inconsistent with the remand directions and was unsustainable; the refund rejection was set aside and consequential relief followed. Case-Laws Customs Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372663