2005 (11) TMI 272

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.... Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) in respect of the import made by the respondents, the Commissioner (Appeals) allowed benefit of Notification No.23/98-Cus. 2. The brief facts of the case are that the respondents entered into a contract ....

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....n filed refund claim of the duty paid on the goods. The adjudicating authority allowed the refund claim. The Revenue filed an appeal before the Commissioner (Appeals) against the order of the adjudicating authority and the Commissioner (Appeals) also dismissed the appeal on the ground that the certificate, as per the conditions of the Notification, was produced by the respondent. The present appea....

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....ect and the purchase orders was placed on 18-12-98. Thereafter on 19-1-99, the goods supplied to the Ministry of Environment and Forest for grant of necessary certificate. The goods in question were imported into India thereafter the Bills of Entries were filed on 23-2-99. The necessary certificate was issued in the month of May, 1999. The Revenue is not disputing the correctness of the certificat....