Claimants can select the most beneficial exemption when multiple options are available for the same goods.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - choice available to the claimant when more than one exemption is available on the same goods - the appellant is entitled to avail the benefit of any of the notifications which is more beneficial to the appellant - AT....