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2016 (12) TMI 1209 - CESTAT MUMBAIProject import - denial of benefit on the ground that appellant have not submitted the re-conciliation statement in respect of setting up the project as required under clause 7 of the Regulations - Held that: - as regard the Rule 7 requirement of filing of re-conciliation statements, the same was inserted w.e.f. 7/1/1992 in the Project Import Regulations, 1986 therefore the requirement of Rule 7 per say cannot be made applicable - even though Rule 7 is not applicable but otherwise also the appellant is require to submit the documents which establish that the goods imported under Project Import Regulations has been used for setting up project as declared by the appellant at the time of import of the goods - appellant is granted one more opportunity to submit their documents as required by the department, therefore matter needs to be remanded - appeal allowed by way of remand.
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