H.L. Dattu, J. - (1.) This appeal is directed against the Order of the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench (hereinafter referred to as the Tribunal) dated 12.05.2006.
(2.) The issue raised for our consideration and decision in this appeal is: Whether the adjudicating authority was justified in rejecting the Appellants claim for refund of the duty paid under the Customs Act, 1962 (hereinafter referred to as, "the Act") without considering Essentiality Certificates, produced on a later date, particularly, in view of the specific and positive directions issued by the Delhi High Court.
(3.) The brief factual matrix involved in this appeal are: The Appellant is an importer of spares and stores for use on rigs for petroleum operations pursuant to contract with Oil and Natural Gas Corporation Limited (hereinafter referred to as ONGC). The Appellant has imported three consignments of spares and duly filed the Bills of Entry dated 10.06.2002 and 25.06.2002 in respect of these imported goods. These imported goods are covered by List 12 of Notification No. 21/2002, Customs, dated 01.03.2002 as goods exempted from customs duty on fulfilling Condition 29 of the said Notification, which requires the importer to produce Essentiality Certificates issued by Director General of Hydrocarbons (hereinafter referred to as the DGH) to the effect that these imported goods were required for the petroleum operations. The DGH issues the Essentiality Certificates only on the strength of recommendatory letters issued by ONGC. ;