1987 (5) TMI 152

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....umar, S.D.R; for the Respondent. [Order per : V.T. Raghavachari, Member (J)].  - The appellants M/s Food Corporation of India Ltd. imported by s.s. Buchenstain one case of spares for Bullar machine under bill of entry Cash No. 3112 of 13-4-1981. Duty charged therefor and collected was Rs. 89,176.69 paise. Subsequently they filed a refund claim for Rs. 58,366.91 paise, the ground claim b....

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.... necessarily assessed on merits and therefore there was no case made out for refund of the difference between the amount of duty collected now and the amount of duty collected earlier. It is against the said order that the present appeal has been filed. 2. We have heard Shri D.N. Mehta Advocate for the appellants and Shri Vineet Kumar for the Deptt. 3. Under letter dated 29-4-1987 the a....

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....hta points out that notification 80/70 would certainly not be applicable since the appellants were not claiming the right of clearance free of duty. He points out that on the assessment as made by the authorities under the headings mentioned in the bill of entry the entitlement for benefit of concessional duty under notification 281/76 as amended should have been considered, but had not been consi....