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2014 (11) TMI 384 - AT - CustomsDenial of refund claim - Bar of limitation - Held that:- Condition No. 29 of the Notification No. 21/2002 provides that if the goods are imported by ONGC or by the subcontractor of the licencee, he must produce to the Dy. Commissioner of Customs or to the Asst. Commissioner of Customs, as the case may be, at the time of importation, a certificate from the authorized officer of DGH, Ministry of Petroleum, to the effect that the imported goods are required for petroleum operations and imported under the licence for mining, as the case may be. In the present case, there is no dispute that the appellant had not produced the ECs issued by the DGH at the time of importation. It is seen that the goods were cleared on payment of duty as per the direction of the Hon’ble Delhi High Court. - Following decision of assessee's own previous in [2011 (2) TMI 1 - SUPREME COURT OF INDIA] - Matter remanded back - Decided in favour of assessee.
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