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2016 (11) TMI 985 - CESTAT MUMBAI

2016 (11) TMI 985 - CESTAT MUMBAI - TMI - Refund 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 w .....

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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. - APPEAL No. C/1593/05 - Order No. A/90757/16/CB - Dated:- 8-9-2016 - Mr. M.V. Ravindran, Member (Judicial) And .....

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rted by them, i.e. polypropylene granules for manufacture of BOPP film. It is his submission that the benefit of Notification No.345/86 on import of polypropylene granules for clearance at a concessional rate of duty for the end use of plastic film capacitors, subject to the condition that an officer not below the rank of Industrial Advisor in the Directorate General of Technical Development (DGTD) of the Government of India is satisfied that the goods in question are required for the purpose sp .....

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