ORDER
C. Satapathy, Member (T)
1. We have heard Shri B.C. Bhavnani, Manager in the appellant’s company and Shri Ishwar Singh, learned JDR for Revenue. The appellants imported EL Analytical Balance on 22-4-1995. They had applied for duty exemption certificate from the Ministry of Science and Technology on 5-4-1995 but obtained a certificate only on 5-5-1995. Their claim for the refund claiming exemption under Notification No. 152/94 dtd. 13-7-1994 based on the duty exemption certificate has been rejected by the lower authorities on the ground that the certificate is dubious and that the application has been made after importation. Shri Bhavnani
states that the application was made before importation and on the basis of the same certificate another importation has been allowed under Bill of Entry No. 9104 dtd. 18-8-1995 and hence the certificate cannot be termed as dubious. He also cites the following case laws in his support :-
(1) Shyam Oil Cake (P) Ltd. v C.C.E., Jaipur - 1997 (92) E.L.T. 423 (T) = 1997 (20) RLT 519 (2) Hindustan Machine Tools Ltd. v. C.C (Appeals) - 1990 (46) E.L.T. 434 (3) Indian Drugs & Pharmaceuticals Limited v C.C, Bombay - 1988 (33) E.L.T. 784 (Tri.) = 1988 (11) ETR 339.
2. We have heard both sides and perused the case records. It is clear that the appellants had applied for the duty exemption certificate before import and the said certificate has already been accepted in the case of another import. The item in question has been used for research by the appellant company and therefore the refund cannot also be rejected on the ground of passing on the incidence. Accordingly we allow the appeal, set aside the orders of the lower authorities with consequential benefit to the appellants.