Binding prior Tribunal ruling on identical imported goods justified notification benefit and refund for the importer.

An importer of governor valves and pump parts was held entitled to refund and to the benefit of Notification No. 98/90-Cus because the same goods had already been covered by an earlier Tribunal order granting the notification benefit. That prior order had attained finality, and the same reasoning applied to the present import. The Tribunal therefore treated the earlier determination as binding for the identical goods and found that rejection of the refund claim was unsustainable.

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Issues: Whether the importer was entitled to refund and the benefit of Notification No. 98/90-Cus in respect of the goods described as "Governor Valve and Part of Pump".

Analysis: The item had already been considered in an earlier proceeding involving the same goods, where the Tribunal had upheld the grant of the notification benefit by rejecting the Revenue's appeal. The earlier decision had attained finality, and the same reasoning was applicable to the present import. In view of that binding earlier order, the impugned rejection of refund could not be sustained.

Conclusion: The importer was entitled to the benefit of the notification and the refund claim could not be rejected.

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