https://www.taxtmi.com/caselaws?id=786531 Whether post-adjudication CBIC clarificatory circulars regularising past classifications at a lower IGST rate applied to imports; Tribunal found the clarificatory material existed and was relevant at adjudication, the appellant was not afforded an effective opportunity of hearing on those developments, and beneficial departmental clarifications could be applied to the appellant's past imports; consequently the Commissioner's order confirming differential IGST, interest, redemption fine and penalties was set aside and the appeal allowed by CESTAT. en-us Fri, 13 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786531 Whether post-adjudication CBIC clarificatory circulars regularising past classifications at a lower IGST rate applied to imports; Tribunal found the clarificatory material existed and was relevant at adjudication, the appellant was not afforded an effective opportunity of hearing on those developments, and beneficial departmental clarifications could be applied to the appellant's past imports; consequently the Commissioner's order confirming differential IGST, interest, redemption fine and penalties was set aside and the appeal allowed by CESTAT. Case-Laws Customs Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786531