2006 (5) TMI 273

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..... claims for refund of duty of Rs. 42,59,214/-, Rs. 34,10,322/-, Rs. 4,12,811/- and Rs. 4,51,892/- paid by the appellants herein in respect of goods such as OCI Vessels etc. imported under Bills of Entry dated 17-3-97, 9-4-97, 25-3-98 and 6-4-98 have been rejected by the authorities below on the ground of non-submission of requisite Essentiality Certificate issued by the Director General of Hydroca .....

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..... . of  Customs (Imports), Mumbai v. Tullow India Operations Ltd., the Hon'ble Supreme Court has held that Essentiality Certificate issued by the Director General of Hydrocarbons is to be treated as proof of fact that importers have fulfilled conditions enabling them to obtain benefit under Notification No. 121/99-Cus. which is in pari materia with Notification No. 11/97-Cus. as regards the req .....

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..... er the Customs Act requiring production of essentiality certificate. 4. Following the ratio of the Apex Court decision in Tullow India Operations Ltd. cited supra, we hold that the goods imported are eligible to the benefit of exemption from payment of customs duty in terms of Notification No. 11/97-Cus., dated 1-3-97. However, since the unjust enrichment aspect has not been examined so far, .....

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