https://www.taxtmi.com/caselaws?id=762653 CESTAT Ahmedabad allowed the appeal of a 100% EOU challenging denial of exemption benefits under multiple customs notifications. Revenue contended that EOUs could only avail benefits under N/N. 52/2003-Cus specifically designed for EOUs, not other notifications. CESTAT held that CBIC circular dated 09.02.2007 specifically permitted EOUs to avail benefits of notifications other than N/N. 52/2003-Cus. The tribunal ruled that field formations cannot deny concessions explicitly allowed by CBIC, setting aside the impugned order as the commissionerate's stance contradicted the supervising office's position. en-us Tue, 03 Dec 2024 00:00:00 +0530 Thu, 05 Dec 2024 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762653 CESTAT Ahmedabad allowed the appeal of a 100% EOU challenging denial of exemption benefits under multiple customs notifications. Revenue contended that EOUs could only avail benefits under N/N. 52/2003-Cus specifically designed for EOUs, not other notifications. CESTAT held that CBIC circular dated 09.02.2007 specifically permitted EOUs to avail benefits of notifications other than N/N. 52/2003-Cus. The tribunal ruled that field formations cannot deny concessions explicitly allowed by CBIC, setting aside the impugned order as the commissionerate's stance contradicted the supervising office's position. Case-Laws Customs Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762653