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2015 (11) TMI 819 - AT - CustomsRefund claim - benefit of the customs notification No. 21/2003 dated 01.03.2003 - Commissioner held that refund can be granted if its proven under certification of ACCE that the impugned goods were used fully for intended purposes as per the Registration Certificate - Held that:- Bill of Entry No. 550344 was filed on 28.06.2003, and the imported consignment was cleared on 30.06.2003. Registration under Rule 3 was done on 14.07.2003 and the application under Rule 4 was filed on 18.07.2003. All these requirements are merely procedural and the intent of these statute is to ensure that the use of the goods imported by the manufacturer are for the intended purpose as declared in the application. - importer is entitled for the benefit of the notification and refund can be granted if it is proven under certification of ACCE that the impugned goods were used fully for intended purpose as per the Registration certificate. - Decided in favour of assessee.
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