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2016 (11) TMI 1515 - CESTAT HYDERABADBenefit of N/N. 228/88-Cus., dated 1-8-1988 and 234/92-Cus., dated 26-6-1992 - import of goods by the appellants, for the manufacture of goods required for the Light Combat Air Craft Programme - Department took the view that appellants are not eligible for benefit of notification since the notification had lapsed with effect from 13-12-1992 whereas the impugned goods had been imported during the period 1-1-1993 to 8-6-1993. Held that: - Since the appellant had communicated the ad hoc exemption order and also filed refund claim thereof the same should be treated as a request for re-assessment. It should also be kept in mind that the appellant is an organization under Ministry of Defence involved in work of defence of the country. This being so, the procedural lapses if any by the appellant are very much in the nature of curable defects - appeal allowed.
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