https://www.taxtmi.com/caselaws?id=307175 The Tribunal allowed the appeals, confirming the appellant's entitlement to exemption under Notification No. 30/2004-CE for exemption from CVD on imported goods. The Tribunal held that the condition of non-availment of Cenvat Credit need not be satisfied by the importer, as clarified by CBEC Circular No. 1005/12/2015-CX. The appellant's failure to lodge a protest at the time of assessment did not disqualify them from the exemption, as the benefit of an exemption notification could be claimed at any stage. The Tribunal relied on precedent cases to support the appellant's entitlement to the exemption. en-us Fri, 18 Feb 2022 00:00:00 +0530 Thu, 23 Mar 2023 20:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307175 The Tribunal allowed the appeals, confirming the appellant's entitlement to exemption under Notification No. 30/2004-CE for exemption from CVD on imported goods. The Tribunal held that the condition of non-availment of Cenvat Credit need not be satisfied by the importer, as clarified by CBEC Circular No. 1005/12/2015-CX. The appellant's failure to lodge a protest at the time of assessment did not disqualify them from the exemption, as the benefit of an exemption notification could be claimed at any stage. The Tribunal relied on precedent cases to support the appellant's entitlement to the exemption. Case-Laws Customs Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307175