https://www.taxtmi.com/caselaws?id=375738 Production of a certificate of origin with retrospective effect can support exemption and refund claims for imports cleared earlier, so refund cannot be denied merely because the certificate was issued after clearance. The Tribunal also noted that the bar against seeking refund without first challenging the bills of entry applies only where an assessment dispute or lis existed at the time of clearance; if the exemption was not claimed on import, that bar does not operate. On that basis, the refund rejection was set aside and consequential relief followed. en-us Wed, 20 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375738 Production of a certificate of origin with retrospective effect can support exemption and refund claims for imports cleared earlier, so refund cannot be denied merely because the certificate was issued after clearance. The Tribunal also noted that the bar against seeking refund without first challenging the bills of entry applies only where an assessment dispute or lis existed at the time of clearance; if the exemption was not claimed on import, that bar does not operate. On that basis, the refund rejection was set aside and consequential relief followed. Case-Laws Customs Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375738