2005 (3) TMI 350

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....This application filed by the Revenue (Appellant) seeks stay of operation of the impugned order of the Commissioner (Appeals), whereby a refund claim of the respondents was allowed. As we are taking up the appeal itself for final disposal, the Revenue's application is dismissed. 2. The respondents had imported certain capital goods as part of a project import, and obtained clearance thereof by ....

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....tion of the refund claim or during the pendency of the assessee's appeal before the Commissioner (Appeals). Ld. Commissioner (Appeals), however, allowed the refund claim after holding that non-production of Duty Exemption Certificate was only a procedural lapse. The Revenue is in challenge against the order of the Commissioner (Appeals) on the ground that the benefit of the Notification was not av....

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.... used in a project financed (whether by a loan or a grant) by the World Bank, the Asian Development Bank or any other international organisation, other than those listed in the Annexure and the said project has been approved by the Government of India for implementation by the Government of a State or a Union Territory, a certificate from the executive head of the Project Implementing Authority an....

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.... inasmuch as, as held by this Bench in the case of Commissioner v. Dynaspede Integrated Systems Ltd. - 2002 (147) E.L.T. 541 (Tri. - Chennai), the above requirement of production of Duty Exemption Certificate at the time of clearance of goods is only procedural and, therefore, the subsequent production of such certificate should be treated as substantial compliance with the requirement. Non-produc....