TMI Blog2005 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned order of the Commissioner (Appeals), whereby a refund claim of the respondents was allowed. As we are taking up the appeal itself for final disposal, the Revenue's application is dismissed. 2. The respondents had imported certain capital goods as part of a project import, and obtained clearance thereof by filing two Bills of Entry dated 1-5-2003 and 2-5-2003. The Bills of Entry w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals). Ld. Commissioner (Appeals), however, allowed the refund claim after holding that non-production of Duty Exemption Certificate was only a procedural lapse. The Revenue is in challenge against the order of the Commissioner (Appeals) on the ground that the benefit of the Notification was not available to the assessee for want of Duty Exemption Certificate at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Asian Development Bank or any other international organisation, other than those listed in the Annexure and the said project has been approved by the Government of India for implementation by the Government of a State or a Union Territory, a certificate from the executive head of the Project Implementing Authority and countersigned by the Principal Secretary or the Secretary (Finance), as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntegrated Systems Ltd. - 2002 (147) E.L.T. 541 (Tri. - Chennai), the above requirement of production of Duty Exemption Certificate at the time of clearance of goods is only procedural and, therefore, the subsequent production of such certificate should be treated as substantial compliance with the requirement. Non-production of the certificate at the time of clearance of the goods, being procedura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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