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of <h1>CEGAT Mumbai: Customs Duty Refund Appeal Allowed, Commissioner (Appeals) to Review based on Legal Considerations</h1> <h3>LUMINIOUS SALES INTERNATIONAL Versus COMMISSIONER OF CUS., MUMBAI</h3> LUMINIOUS SALES INTERNATIONAL Versus COMMISSIONER OF CUS., MUMBAI - 1998 (97) E.L.T. 545 (Tribunal) The Appellate Tribunal CEGAT, Mumbai allowed the appeal for refund of Customs duty on silicon diffused chips, rejecting the Collector (Appeals) decision. The Tribunal stated that Section 27 of the Act allows any person to claim refund of duty paid without distinction based on the reason for the claim. The Commissioner (Appeals) was directed to decide the appeal on its merits according to law. (Case citation: 1997 (12) TMI 177 - CEGAT, Mumbai)
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