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Refund claim rejection based on failure to produce certificate from Joint Secretary, Department of Tourism at the time of clearance. Analysis: The appeal stemmed from the Collector of Customs (Appeals), Bombay's decision upholding the rejection of the refund claim by the adjudicating authority due to the absence of a certificate from the Joint Secretary, Department of Tourism at the time of clearance for a dish washing machine imported by the appellants. The notification No. 6/86 required the production of this certificate at the time of clearance, and the subsequent presentation was deemed impermissible. The Tribunal considered the arguments presented by both parties. The appellants sought a refund of duty under Notification No. 6/86, dated 2-1-1986, which provided concessional duty rates for specific goods imported into India under certain conditions. The notification mandated the importer to produce a certificate from a Joint Secretary to the Government of India in the Department of Tourism at the time of clearance, along with evidence of actual use within a specified period. Despite the appellants' application for the certificate before clearance, it was issued post-clearance. The Tribunal historically adopted a lenient stance in similar cases, allowing the benefit of the notification if conditions were met and delays were justified. Applying the same logic, the Tribunal granted the appellants the benefit of the notification, subject to fulfilling the remaining conditions to the Assistant Collector's satisfaction. In a separate order, the Vice President noted discrepancies in the documentation submitted post-clearance, emphasizing that the certificate from the Department of Tourism was crucial and should have been provided earlier. The appellants' submission of a certificate from the Chairman, HRACC, dated 29-7-1986, was considered belated. The documentation lacked specificity regarding the imported equipment and did not align with the necessary requirements. The Tribunal highlighted the importance of adhering to the conditions stipulated in the notification, including timely submission of the required certificate and evidence of use. Considering the precedents set by previous Tribunal decisions, the matter was remanded to the Assistant Collector for a fresh review based on the observations and findings outlined in the judgment. The Tribunal emphasized the significance of complying with the notification's conditions and ensuring that all necessary documentation is provided promptly and accurately for duty refund claims. This comprehensive analysis encapsulates the key issues, arguments, and decisions outlined in the legal judgment, providing a detailed overview of the case's intricacies and the Tribunal's rationale behind its final disposition.
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