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Issues:
Grant of benefit of exemption Notification 46/85 for Mineral Glass Sheets for the manufacture of watch glasses. Analysis: The appeal concerns the benefit of exemption under Notification 46/85 for Mineral Glass Sheets used in manufacturing watch glasses. The notification requires importers to execute a bond and produce an end-use certificate at the time of clearance. The appellant failed to claim the benefit initially due to a change in clearing agent but later filed a refund claim. The appellant contends that they paid standard duty and have now obtained the necessary end-use certificate. The respondent argues that the claim should have been made at the time of importation and the procedural requirements were not met. The appellant cites a decision from a Tariff Conference Handbook to support their position. The Tribunal notes the conditions of Notification 46/85, including the requirement for a bond and an end-use certificate. The lower appellate authority rejected the claim due to the absence of the required certificate. However, the appellant has since obtained the certificate signed by the Assistant Commissioner. The Tribunal emphasizes the purpose of the conditions is to protect revenue and ensure the concession's specific purpose is met. The end-use certificate can only be produced after the goods are used in manufacturing the final product. The notification does not specify a time limit for consumption of imported material, allowing flexibility based on manufacturing needs and market demand. The bond requirement serves to secure revenue in case the end-use condition is not met. Since the appellant paid full duty, the purpose of the bond is fulfilled. Consequently, the Tribunal holds that the appellant is entitled to a refund based on the now-produced end-use certificate. The lower appellate authority's decision is set aside, and the matter is remanded to the original authority for reconsideration, granting the appellant an opportunity to be heard. The issue of unjust enrichment is also left open for further consideration based on relevant legal precedents. The appeal is allowed by remand, ensuring a fresh review of the case in light of the Tribunal's observations and the newly presented end-use certificate.
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