Refund on aeroplane parts exempted under Notification No. 6/2002-C.E. remains available even if the certificate is obtained later.

Refund of duty on parts of aeroplanes was treated as admissible where the goods fell under Sl. No. 240 of Notification No. 6/2002-C.E. and no further condition was prescribed for exemption. The Tribunal considered that duty had been paid only because the exemption certificate was not available at clearance, and the refund claim made after later obtaining the certificate was maintainable. The view that the exemption had to be claimed only at the time of clearance was rejected, and the Revenue's objection to the later claim failed.

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Issues: Whether refund of duty was admissible on parts of aeroplanes cleared on payment of duty when the duty exemption certificate under Notification No. 6/2002-C.E. was obtained only after clearance.

Analysis: The goods fell under Sl. No. 240 of Notification No. 6/2002-C.E., which granted exemption to parts of aeroplanes. The Tribunal found that the notification did not prescribe any further condition for availing the exemption. Since the respondents did not possess the exemption certificate at the time of clearance, duty was paid and refund was claimed once the certificate was obtained. The view that exemption had to be claimed only at the time of clearance was held to be incorrect, and the Revenue's objection that the later claim could not be entertained was rejected.

Conclusion: The refund was admissible and the Revenue's appeal failed.

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