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    <title>2022 (2) TMI 152 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the decision denying the exemption notification based on doubts about the Country of Origin certificate. It found the second certificate, signed by Mr. Rumaiti, to be genuine, emphasizing the Revenue&#039;s failure to verify with the Indonesian government. The case was remanded to the Adjudicating authority for a fresh decision within three months, citing procedural lapses and the need for proper verification under AIFTA Rules and Customs regulations.</description>
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      <description>The Tribunal set aside the decision denying the exemption notification based on doubts about the Country of Origin certificate. It found the second certificate, signed by Mr. Rumaiti, to be genuine, emphasizing the Revenue&#039;s failure to verify with the Indonesian government. The case was remanded to the Adjudicating authority for a fresh decision within three months, citing procedural lapses and the need for proper verification under AIFTA Rules and Customs regulations.</description>
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