2006 (1) TMI 480

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..... Revenue is aggrieved with Order-in-Appeal No. 357/03-Cus. dated 28-8-2003 by which the Commissioner (A) has accepted the assessee s plea that they are eligible for the benefit of Notification No. 16/2000-Cus. dated 1-3-2000 and Notification No. 17/01 dated 1-3-2001 and as a result they are eligible for consequent refund of the duty paid on the imported goods viz., Helicopter Jackets, which is a s .....

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..... Pvt. Ltd. and the terms of the contract were determined much before the importation and the duty has not been passed on to the consumers. The Revenue has challenged Commissioner s order and contend that the exemption certificate was not produced at the time of assessment and hence, the assessee cannot be granted the refund on reassessment of the goods. 2. Heard both sides in the matter. 3. On .....

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..... certificate along with application for refund claim, the benefit is sustainable. The non-production of certificate has been held to be a procedural violation. The Tribunal has relied on a number of judgments including the Apex Court judgments rendered in the case of Dunlop (supra), Kasinka Trading v. Union of India reported in 1994 (74) E.L.T. 782 (S.C.). The judgment relied by the DR in the case .....

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