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2011 (6) TMI 612 - AT - CustomsWhether it was necessary for the Appellant to produce the certificates at the time of filing of the Bill of Entry or whether it was sufficient if the certificates produced within a short time after import – Held that:- Appellant, at the time of import itself, staked his claim for exemption under Notification and there was thus a challenge to the assessment made. However during the relevant period the practice was to take the matter forward by filing a refund claim producing the required certificate. The Appellant has followed this procedure. Since there was a claim for the exemption ab initio and the claim was not finalised through an adjudication proceeding, refund claim cannot be denied. Appeal are allowed
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