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of <h1>Tribunal allows duty benefit despite late filing, stresses certificate compliance</h1> <h3>Commissioner of Customs (Airport) Chennai, Versus LM Glassfiber (India) P. Ltd.</h3> The Tribunal condoned the delay in filing cross objections and upheld the lower appellate authority's decision, allowing the benefit of Notification ... Exemption Notification No.17/2001 dt. 10.3.2001 - Concessional rate of duty - assessees did not possess a valid duty exemption certificate from the Ministry of Non-Conventional Energy Sources at the time of import - Held that:- the non-possession of the duty concession certificate at the time of import cannot be held to be fatal to the claim of the assessees to the benefit of the Notification, in the light of decision of the Tribunal relied upon by the lower appellate authority - There is no other dispute regarding challenge to the certificate issued by the specified authority etc.- Decided in favour of assessee. Issues:1. Delay in filing cross objections by the assessees.2. Extension of benefit under Sl.No.209 of Notification No.17/2001.3. Possession of duty exemption certificate from Ministry of Non-Conventional Energy Sources.4. Rejection of refund claim by adjudicating authority.5. Allowance of refund claim by lower appellate authority subject to verification of unjust enrichment.6. Non-possession of duty concession certificate at the time of import.7. Validity of the decision of the Tribunal relied upon by the lower appellate authority.8. Dispute regarding challenge to the certificate issued by the specified authority.Analysis:1. The Tribunal condoned the delay in filing the cross objections by the assessees and proceeded to consider the appeal of the Revenue. The department contended that the condition attached to Sl.No.209 of Notification No.17/2001 was not fulfilled by the assessees as they lacked a valid duty exemption certificate from the Ministry of Non-Conventional Energy Sources at the time of import to avail the concessional rate of basic duty of 5%. However, the assessees later obtained the certificate and filed a refund claim, which was initially rejected but later allowed by the lower appellate authority, subject to verification of unjust enrichment.2. The Tribunal held that the non-possession of the duty concession certificate at the time of import did not invalidate the assessees' claim to the benefit of the Notification. The decision of the lower appellate authority, based on a Tribunal ruling, was upheld, extending the benefit of the notification to the imported 'Vinyl Ester Adhesive.' The Tribunal emphasized that there was no dispute challenging the certificate issued by the specified authority, leading to the rejection of the appeal by the Revenue.3. In conclusion, the Tribunal disposed of the cross objections and affirmed the lower appellate authority's decision, allowing the benefit of the notification to the assessees for the imported goods. The judgment highlighted the importance of fulfilling conditions for duty exemptions and the significance of obtaining necessary certificates, ultimately upholding the assessees' claim in this case.
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