CVD Exemption Benefit Can Be Claimed Later Even If Not Initially Invoked: CESTAT [Read Order]

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that  Countervailing Duty (CVD) exemption benefits under customs notifications can be claimed even if not invoked at the earlier stage. Garg Impex,appellant-assessee,was engaged in importing and trading Polyester Knitted Fabric from China. The assessee imported several consignments and filed Bills…