2002 (6) TMI 368 - AT - Central Excise

Summary

The appellants imported 'Motor Assembly Stepping' and claimed duty refund under Notification 70/81-Cus. The Assistant Collector rejected the claim as the NMI certificate was submitted after goods clearance. The Tribunal ruled that the benefit cannot be denied solely for late certificate submission and remanded the case for further examination by the Assistant Commissioner. The appeal was allowed by remand.