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2019 (11) TMI 848 - AT - CustomsExemption from payment of CVD - srl. no. 67 of the N/N. 4/2006-CE dated 01.03.2006 - rejection of exemption on the ground that no end use certificate was produced by the appellant and unjust enrichment aspect has also not been satisfied - HELD THAT:- Since at this juncture, the appellant submits that relevant records will be submitted by it for verification, we are of the view that the matter should be remanded to the Learned Commissioner (Appeals) for verification of the documents/records and thereafter to decide the matter afresh. The matter is remanded to the Learned Commissioner (Appeals) for deciding the issue afresh - Appeal allowed by way of remand.
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