https://www.taxtmi.com/caselaws?id=410262 Customs duty exemption claims under the deemed export scheme must be decided on a complete consideration of the record. The HC held that the rejection was unsustainable because the authority relied mainly on a clarification letter and failed to examine contemporaneous documents supporting the claim that supplies were made for a new refinery project, including project approvals, extension of validity, a project authority certificate and later clarifications. This non-consideration of material evidence amounted to non-application of mind. The impugned orders were quashed and the matter remanded to the original authority for fresh consideration on merits after giving a personal hearing. en-us Fri, 12 Mar 2021 00:00:00 +0530 Wed, 28 Jul 2021 08:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410262 Customs duty exemption claims under the deemed export scheme must be decided on a complete consideration of the record. The HC held that the rejection was unsustainable because the authority relied mainly on a clarification letter and failed to examine contemporaneous documents supporting the claim that supplies were made for a new refinery project, including project approvals, extension of validity, a project authority certificate and later clarifications. This non-consideration of material evidence amounted to non-application of mind. The impugned orders were quashed and the matter remanded to the original authority for fresh consideration on merits after giving a personal hearing. Case-Laws Customs Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410262