https://www.taxtmi.com/caselaws?id=760473 CESTAT Mumbai set aside customs authority's order denying IGST refund based on alleged SCOMET regime violations. The tribunal found the adjudicating authority took a superficial view without obtaining authoritative opinion from licensing authority on whether goods fell under restricted categories. The authority incorrectly assumed restrictions could be broadly applied and failed to properly consider appellant's defense that their fermenters didn't meet specified SCOMET criteria. Matter remanded to original authority to obtain licensing authority's opinion on SCOMET applicability before disposing the show cause notice. Appeals allowed by way of remand. en-us Tue, 13 Aug 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760473 CESTAT Mumbai set aside customs authority's order denying IGST refund based on alleged SCOMET regime violations. The tribunal found the adjudicating authority took a superficial view without obtaining authoritative opinion from licensing authority on whether goods fell under restricted categories. The authority incorrectly assumed restrictions could be broadly applied and failed to properly consider appellant's defense that their fermenters didn't meet specified SCOMET criteria. Matter remanded to original authority to obtain licensing authority's opinion on SCOMET applicability before disposing the show cause notice. Appeals allowed by way of remand. Case-Laws Customs Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760473