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2016 (11) TMI 985 - CESTAT MUMBAIRefund claim - period of limitation - concessional rate of duty - N/N. 345/86 - import of polypropylene granules for manufacture of BOPP film - Held that: - eligibility to benefit of concessional rate of duty under Notification No.345/86 is subject to the condition that importer produces a certificate issued by the Industrial Advisor in the office of the DGTD, GOI. It is undisputed case in hand, the said exemption certificate was produced on 15/07/1993 while the goods were cleared from the docks during the period 04/07/86 to 18/05/1993. Since the basic condition of the notification required the importer to produce the certificate at the time of clearance of the goods from the docks which has not been complied in the case in hand, we find that the refund claim filed by the appellant has been correctly rejected on the ground of limitation and it is also on record that the goods were not assessed provisionally nor duty was paid under protest. For all practical purposes, the appellants have discharged the correct duty liability during the period 1986 to 1993, and refund claim has been filed after a period of six months from the date of payment of duty and hence, we do not find any reason to interfere with the impugned order passed by the lower authorities rejecting the refund claim of the appellant. The appeal is rejected.
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