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Issues:
1. Stay of operation of the impugned order of the Commissioner (Appeals) regarding a refund claim. 2. Claim for refund of duty paid by the importer under Notification No. 84/97-Cus. 3. Non-production of Duty Exemption Certificate at the time of clearance of goods. 4. Validity of belated filing of Duty Exemption Certificate. 5. Compliance with the conditions of the Notification for exemption. Analysis: 1. The Revenue filed an application seeking a stay on the Commissioner (Appeals) order allowing a refund claim by the importer. However, as the appeal itself was taken up for final disposal, the Revenue's application for stay was dismissed. 2. The importer had imported capital goods under a project import, paid duty, and later claimed a refund under Notification No. 84/97-Cus, which exempted goods imported for approved projects by international organizations from Customs Duty. The key condition was the production of a Duty Exemption Certificate at the time of clearance, which was not done by the importer initially. 3. The Commissioner (Appeals) allowed the refund claim despite the non-production of the Duty Exemption Certificate, considering it a procedural lapse. The Revenue challenged this decision, arguing that the importer was not eligible for the exemption without the certificate at the time of clearance. 4. The importer later produced a Duty Exemption Certificate issued by the Finance Secretary of the Government of Tamil Nadu, certifying the necessity of the capital goods for the approved project. The debate arose on the timing of the certificate issuance and whether its belated submission could rectify the initial non-compliance. 5. The Tribunal analyzed the Notification's conditions and held that the requirement of producing the Duty Exemption Certificate at the time of clearance was procedural. Citing precedent, the Tribunal emphasized that subsequent submission of the certificate, fulfilling all substantive conditions of the Notification, should be considered substantial compliance, preserving the importer's substantive right to exemption. 6. Consequently, the Tribunal upheld the Commissioner (Appeals) decision to allow the refund claim, as the importer met all substantive conditions of the Notification despite the procedural lapse of non-production of the certificate at the time of clearance. The appeal by the Revenue was rejected, affirming the importer's entitlement to the refund of duty paid.
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