1988 (5) TMI 254

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....r 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 imported by them. The appellants accept that t....

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....ll 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 same Act, the Customs Tariff Act, 1975 was also....