1988 (5) TMI 254

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....ndal, SDR, for the Respondent. [Order per : K.L. Rekhi, Member (T)].  - A common issue is involved in these nine appeals. They were, therefore, clubbed together, heard together and this combined order will dispose of all of them. 2. The facts, in brief, are that the appellants filed nine refund claims for the additional customs duty (countervailing duty) paid by them on Palmolien imp....

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.... for refund in Section 27 of the Customs Act will not apply to their claims. We do not agree with them. Palmolien is vegetable oil used for both edible and industrial purposes. It was goods which the appellants had purchased on payment of precious foreign exchange. Customs duty on it was payable. The appellants paid it and they are not disputing that payment. The additional customs duty under the ....