2002 (6) TMI 368

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..... Balasundaram, Member (J)]. The brief facts of the case are that the appellants herein imported a consignment of Motor Assembly Stepping under bill of entry dated 5-7-1988 and cleared goods on payment of duty. Subsequent to clearance they filed a claim for refund of duty on the ground that they were covered by the benefit of exemption under Notification 70/81-Cus., dated 26-3-1981 and in su .....

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..... Tribunal that even if the NMI certificate is produced after clearance of the goods the benefit of the notification cannot be denied only on the ground that such certificate was not produced at the time of clearance. We therefore set aside the impugned order and remand the case to the jurisdictional Assistant Commissioner to examine whether the certificate produced covers the goods in dispute and .....

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