https://www.taxtmi.com/caselaws?id=43580 The High Court ruled in favor of the petitioners, a company manufacturing diesel engines, in a dispute over countervailing duty on imported components. The court held that the imported components for diesel engine assembly were not liable to countervailing duty under Item No. 34A of the Central Excise Tariff as they were not parts of motor vehicles. The court directed the Assistant Collector of Customs to process the refund claim of Rs. 31,77,846.45 within six months without costs, leaving the issues of unjust enrichment and Customs Act's Section 27 applicability for the department to consider during the refund process. en-us Thu, 10 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43580 The High Court ruled in favor of the petitioners, a company manufacturing diesel engines, in a dispute over countervailing duty on imported components. The court held that the imported components for diesel engine assembly were not liable to countervailing duty under Item No. 34A of the Central Excise Tariff as they were not parts of motor vehicles. The court directed the Assistant Collector of Customs to process the refund claim of Rs. 31,77,846.45 within six months without costs, leaving the issues of unjust enrichment and Customs Act's Section 27 applicability for the department to consider during the refund process. Case-Laws Customs Thu, 10 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43580