https://www.taxtmi.com/caselaws?id=447495 Eligibility for concessional duty under Notification No. 12/2012-CE on imported recycled polyester staple fibre required factual and legal verification, because the appellant abandoned the classification dispute and relied only on the notification benefit. The Tribunal noted that the goods were described as manufactured from waste, but the applicability of the later notification and the cited authorities on its retrospective operation could not be finally determined on the existing record. The assessment and refund claim were therefore not decided finally and were remitted to the original authority for examination. en-us Wed, 20 Dec 2023 00:00:00 +0530 Thu, 28 Dec 2023 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447495 Eligibility for concessional duty under Notification No. 12/2012-CE on imported recycled polyester staple fibre required factual and legal verification, because the appellant abandoned the classification dispute and relied only on the notification benefit. The Tribunal noted that the goods were described as manufactured from waste, but the applicability of the later notification and the cited authorities on its retrospective operation could not be finally determined on the existing record. The assessment and refund claim were therefore not decided finally and were remitted to the original authority for examination. Case-Laws Customs Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447495