https://www.taxtmi.com/caselaws?id=372717 Denial of the exemption could not be sustained where the lower authorities had not examined the test reports and DGFT clarification relied upon by the appellants, as those documents went to the root of the dispute over the nature and use of the imported polyester fabric. Because the Tribunal did not express any view on the merits of that material and the controversy could not be resolved on the existing record, the proper course was remand. The matter was therefore sent back to the original adjudicating authority for fresh consideration of the documents and for a speaking order after hearing the appellants. en-us Mon, 24 Sep 2018 00:00:00 +0530 Fri, 28 Dec 2018 10:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372717 Denial of the exemption could not be sustained where the lower authorities had not examined the test reports and DGFT clarification relied upon by the appellants, as those documents went to the root of the dispute over the nature and use of the imported polyester fabric. Because the Tribunal did not express any view on the merits of that material and the controversy could not be resolved on the existing record, the proper course was remand. The matter was therefore sent back to the original adjudicating authority for fresh consideration of the documents and for a speaking order after hearing the appellants. Case-Laws Customs Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372717