https://www.taxtmi.com/caselaws?id=750801 The Tribunal set aside the impugned orders and remanded both appeals to the Commr (Appeals) for reconsideration within two months. The Commr (Appeals) was directed to assess the exemption eligibility considering the retrospective Country of Origin certificate and relevant Tribunal decisions. The rejection based on time limitation was deemed incorrect due to the Covid-19 pandemic period exclusion, as per the Hon'ble SC order. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 29 Mar 2024 22:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750801 The Tribunal set aside the impugned orders and remanded both appeals to the Commr (Appeals) for reconsideration within two months. The Commr (Appeals) was directed to assess the exemption eligibility considering the retrospective Country of Origin certificate and relevant Tribunal decisions. The rejection based on time limitation was deemed incorrect due to the Covid-19 pandemic period exclusion, as per the Hon'ble SC order. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750801