https://www.taxtmi.com/caselaws?id=779945 CESTAT remanded assessment of cost recovery charges (CRC) for reconsideration in view of divergent HC decisions and pending SLP before SC, directing the adjudicating authority to await or note the apex court outcome. The Tribunal held interest under s.28AA Customs Act inapplicable because CRC is not "duty," quashing interest demand. It directed the Commissioner to verify whether exemption under Board Circular No.02/2021 was validly recommended by the jurisdictional Chief Commissioner/Commissioner and obtain DGHRD clarification before deciding the exemption claim. Appeal disposed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779945 CESTAT remanded assessment of cost recovery charges (CRC) for reconsideration in view of divergent HC decisions and pending SLP before SC, directing the adjudicating authority to await or note the apex court outcome. The Tribunal held interest under s.28AA Customs Act inapplicable because CRC is not "duty," quashing interest demand. It directed the Commissioner to verify whether exemption under Board Circular No.02/2021 was validly recommended by the jurisdictional Chief Commissioner/Commissioner and obtain DGHRD clarification before deciding the exemption claim. Appeal disposed. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779945