https://www.taxtmi.com/caselaws?id=73113 The Tribunal allowed the appeal, remanding the matter to determine if the goods fell within the scope of Notification No. 40/78-Cus. If applicable, the appellants were entitled to a refund of excess duty paid at a rate higher than 25%, granting consequential relief. The Tribunal found the Appellate Collector's rejection on a new ground improper, affirming the applicability of the notification at the time of goods clearance and emphasizing that importers should benefit from it without restrictions. en-us Thu, 24 Apr 1986 00:00:00 +0530 Sat, 28 May 2011 11:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73113 The Tribunal allowed the appeal, remanding the matter to determine if the goods fell within the scope of Notification No. 40/78-Cus. If applicable, the appellants were entitled to a refund of excess duty paid at a rate higher than 25%, granting consequential relief. The Tribunal found the Appellate Collector's rejection on a new ground improper, affirming the applicability of the notification at the time of goods clearance and emphasizing that importers should benefit from it without restrictions. Case-Laws Central Excise Thu, 24 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73113