https://www.taxtmi.com/caselaws?id=780026 CESTAT HYDERABAD - AT set aside the Commissioner's interpretation of the exemption notification, holding the benefit of ambiguity did not favor the Revenue, and remanded the matter for re-calculation of any demand. The tribunal rejected the Department's accounting method as not equivalent to FIFO, directed reassessment of imported Butane consumption for PDS use, and required respondents to demonstrate via their ERP that imported Butane was used solely for domestic PDS supply. Issues of time limitation and penalty were left open for determination by the Adjudicating Authority on remand. en-us Wed, 17 Sep 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780026 CESTAT HYDERABAD - AT set aside the Commissioner's interpretation of the exemption notification, holding the benefit of ambiguity did not favor the Revenue, and remanded the matter for re-calculation of any demand. The tribunal rejected the Department's accounting method as not equivalent to FIFO, directed reassessment of imported Butane consumption for PDS use, and required respondents to demonstrate via their ERP that imported Butane was used solely for domestic PDS supply. Issues of time limitation and penalty were left open for determination by the Adjudicating Authority on remand. Case-Laws Customs Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780026