https://www.taxtmi.com/caselaws?id=389732 The Tribunal upheld the rejection of the appeal concerning Customs duty exemption eligibility under Notification No.515/86-Cus. The appellant's refund applications were denied due to late submission of essential certificates post-importation. Despite a remand for de novo adjudication, the rejection was upheld as the certificates were deemed belated. The decision underscored the necessity of challenging assessment orders before seeking refunds, aligning with statutory provisions. The appeal was dismissed based on legal principles and statutory interpretation, emphasizing the importance of compliance with procedural requirements. en-us Thu, 12 Dec 2019 00:00:00 +0530 Sun, 15 Dec 2019 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389732 The Tribunal upheld the rejection of the appeal concerning Customs duty exemption eligibility under Notification No.515/86-Cus. The appellant's refund applications were denied due to late submission of essential certificates post-importation. Despite a remand for de novo adjudication, the rejection was upheld as the certificates were deemed belated. The decision underscored the necessity of challenging assessment orders before seeking refunds, aligning with statutory provisions. The appeal was dismissed based on legal principles and statutory interpretation, emphasizing the importance of compliance with procedural requirements. Case-Laws Customs Thu, 12 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389732