https://www.taxtmi.com/caselaws?id=104240 Benefit of exemption and refund under Notification No. 70/81-Cus. could not be denied merely because the not manufactured in India certificate was applied for or produced after arrival or clearance of the goods. The notification did not fix any mandatory time for applying for the certificate; it required production at clearance or within the period allowed by the proper officer. Belated production alone was therefore insufficient to defeat exemption. The matter was remitted to verify whether the certificate actually covered the goods in dispute, and refund was to follow if that factual requirement was satisfied. en-us Thu, 13 Jun 2002 00:00:00 +0530 Tue, 28 Feb 2012 13:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104240 Benefit of exemption and refund under Notification No. 70/81-Cus. could not be denied merely because the not manufactured in India certificate was applied for or produced after arrival or clearance of the goods. The notification did not fix any mandatory time for applying for the certificate; it required production at clearance or within the period allowed by the proper officer. Belated production alone was therefore insufficient to defeat exemption. The matter was remitted to verify whether the certificate actually covered the goods in dispute, and refund was to follow if that factual requirement was satisfied. Case-Laws Central Excise Thu, 13 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104240