https://www.taxtmi.com/caselaws?id=109938 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. en-us Wed, 03 Jan 2001 00:00:00 +0530 Fri, 13 Apr 2012 10:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109938 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. Case-Laws Customs Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109938