https://www.taxtmi.com/caselaws?id=420421 The Tribunal confirmed the appellant's entitlement to exemption from customs duty under Notification No. 26/2000 based on a valid certificate of origin from Sri Lanka. The Tribunal also ruled that the appellant was not liable to pay Countervailing Duty (CVD) and allowed the refund claim for CVD, determining it was timely filed within the limitation period under Section 11B of the Central Excise Act. The appellant was granted a refund of the CVD amount along with interest, and the appeal was allowed with consequential benefits. en-us Wed, 30 Mar 2022 00:00:00 +0530 Sat, 02 Apr 2022 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420421 The Tribunal confirmed the appellant's entitlement to exemption from customs duty under Notification No. 26/2000 based on a valid certificate of origin from Sri Lanka. The Tribunal also ruled that the appellant was not liable to pay Countervailing Duty (CVD) and allowed the refund claim for CVD, determining it was timely filed within the limitation period under Section 11B of the Central Excise Act. The appellant was granted a refund of the CVD amount along with interest, and the appeal was allowed with consequential benefits. Case-Laws Central Excise Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420421