https://www.taxtmi.com/caselaws?id=417002 Imported goods claimed exemption under a notification for goods originating from Myanmar, but the certificate of origin was not filed with the Bills of Entry. The certificate was later produced before the Original Authority, and a reassessment request had remained pending since 2018. The refund rejection was not sustainable because the belated certificate and pending reassessment were not properly considered. Since reassessment had to be addressed before deciding whether duty was payable at all, the matter was remanded to the Original Adjudicating Authority to first decide reassessment and then determine the refund claim afresh. en-us Tue, 04 Jan 2022 00:00:00 +0530 Thu, 13 Jan 2022 08:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417002 Imported goods claimed exemption under a notification for goods originating from Myanmar, but the certificate of origin was not filed with the Bills of Entry. The certificate was later produced before the Original Authority, and a reassessment request had remained pending since 2018. The refund rejection was not sustainable because the belated certificate and pending reassessment were not properly considered. Since reassessment had to be addressed before deciding whether duty was payable at all, the matter was remanded to the Original Adjudicating Authority to first decide reassessment and then determine the refund claim afresh. Case-Laws Customs Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417002