https://www.taxtmi.com/caselaws?id=750941 CESTAT Ahmedabad allowed appeals by remand regarding concessional duty claims under AIFTA Rules. Appellant imported CR SS flat products from Malaysia claiming exemption based on Certificate of Origin showing Regional Value Content above 35%. Revenue denied benefit alleging misrepresentation of RVC and questioned authenticity of certificates, claiming supplier lacked integrated manufacturing facility. Tribunal found no doubt on certificate authenticity but held Revenue must verify genuineness with Malaysian Government before denying exemption. Matter remanded to adjudicating authority for fresh order after proper verification. en-us Mon, 01 Apr 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750941 CESTAT Ahmedabad allowed appeals by remand regarding concessional duty claims under AIFTA Rules. Appellant imported CR SS flat products from Malaysia claiming exemption based on Certificate of Origin showing Regional Value Content above 35%. Revenue denied benefit alleging misrepresentation of RVC and questioned authenticity of certificates, claiming supplier lacked integrated manufacturing facility. Tribunal found no doubt on certificate authenticity but held Revenue must verify genuineness with Malaysian Government before denying exemption. Matter remanded to adjudicating authority for fresh order after proper verification. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750941