https://www.taxtmi.com/caselaws?id=118224 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. en-us Tue, 02 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 13:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118224 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. Case-Laws Central Excise Tue, 02 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118224