https://www.taxtmi.com/circulars?id=67861 Rule 15(11) permits issuance of a Certificate of Origin retrospectively in exceptional cases with the words "ISSUED RETROSPECTIVELY" and written reasons by the issuing authority, preserving origin status if authenticity is not disputed. Rule 21(3) allows importers, under domestic law, to apply for refund of excess duties where preferential treatment was not extended at import but a valid COO later establishes originating status. Minor clerical discrepancies shall not invalidate a COO if they do not affect authenticity or product correspondence, and import-time procedural formalities do not defeat a legitimately issued retrospective COO. en-us Wed, 16 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67861 Rule 15(11) permits issuance of a Certificate of Origin retrospectively in exceptional cases with the words "ISSUED RETROSPECTIVELY" and written reasons by the issuing authority, preserving origin status if authenticity is not disputed. Rule 21(3) allows importers, under domestic law, to apply for refund of excess duties where preferential treatment was not extended at import but a valid COO later establishes originating status. Minor clerical discrepancies shall not invalidate a COO if they do not affect authenticity or product correspondence, and import-time procedural formalities do not defeat a legitimately issued retrospective COO. Circulars Customs Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67861