2023 (6) TMI 199

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....ve for the Respondent. ORDER The appellant is absent on call. As the appellant has been absent on several dates, this matter was heard in part, ex-parte on 7th Feb., 2023, when this Tribunal after hearing ld. Authorised Representative directed Revenue to obtain a report from the jurisdictional Adjudicating Authority, whether the appellant have received the refund of IGST under dispute. In purs....

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....pellant takes out of India jewellery for exhibition purpose, under proper declaration, and upon re-import of the same jewellery, they are entitled to exemption from Customs and other duties. With the introduction of GST w.e.f. 1st July, 2017, the concept of benefit to be claimed on goods sent out of India, for various purposes including exhibition purpose, was subject to various changes. The appel....

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....g the goods and necessary supporting documents is duly corroborated, that these were exported for exhibition-cum sale purpose. The appellant had claimed exemption under Sl.No.5 of the said notification, which provides for exemption of the goods, when re-imported into India from the duty of customs and the whole of the IGST, compensation cess levied thereon under the Customs Tariff Act. The appella....

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.... by the Range Asstt. Commissioner. 4. Thus, on the aforementioned circumstances, I find that there is no basis for issue of show cause notice dated 22.08.2019, wherein, it was alleged that the goods were exported under claim for refund of Integrated G.S. tax paid on export goods. Hence, under Sl.No.1 (c) of the said notification, the appellant was entitled to exemption for customs duty, save and ....