TaxTMI 
TaxTMI 
1988 (5) TMI 250
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....der per : K. Gopal Hegde, Member (J)]. - This appeal arises out of and is directed against order-in-appeal bearing No. S/49-125/83M dated 11-7-1983 passed by the Collector of Customs (Appeals) Bombay. 2. The appellant has not chosen to file the order-in-original. 3. The Collector (Appeals) upheld the order of the Assistant Collector, rejecting the appellants' claim for refund of duty on the gr....
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.... months from the payment of duty made in respect of replacement parts and, therefore, the authorities below were not correct in holding that their claim is barred under Section 27 of the Customs Act. It was urged that the replacement parts were supplied free of cost and, therefore, no duty was to be levied on the replaced parts. 6. Shri Prabhu, appearing for the Collector, opposed this appeal and....
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....dence with the supplier. It appears the supplier replaced the defective parts free of charge. But then, the appellants cleared the replaced parts on payment of duty. It is the duty which the appellants sought refund on the ground that they were supplied free of cost and the earlier parts supplied were defective. 9. If the appellants were not liable to pay any duty in respect of replaced parts, th....