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2017 (9) TMI 757 - CESTAT CHENNAIBenefit of N/N. 26/2000-Cus. dated 01.03.2000 - clearance of the imported goods of Srilankan Origin - Window Air Conditioner - denial of exemption on the ground that the benefit cannot be extended suo moto as there is a condition to the effect that the claim has to be made at the time of importation and in absence of such claim by the appellants, the benefit cannot be extended - Held that: - reliance placed in the case of Share Medical Care [2007 (2) TMI 2 - SUPREME COURT OF INDIA] wherein it has been held that even if an applicant does not claim the benefit under a particular notification at initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage - appeal allowed - decided in favor of appellant.
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