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2017 (3) TMI 628 - AT - CustomsExemption from Cost Recovery Charges - The Original Authority further held that as the appellants have not paid the Cost Recovery Charges, their application for exemption cannot be considered. - Held that: - the jurisdictional Commissioner has not followed the required process of examining the exemption already granted or waiver available to the appellant from Cost Recovery Charges for various periods, year-wise as per existing guidelines. It is clear that deployment of staff and eligibility of the appellant for exemption from Cost Recovery Charges are to be considered and decided only by the Ministry - The denial of exemption to the appellant on the ground that the due application was not filed in time and the matter was not followed-up is not justifiable. In any case, the matter has to be considered by the competent authority, namely the CBEC, Ministry of Finance, and not by the Commissioner - appeal allowed by way of remand.
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