1987 (3) TMI 343

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....r : I.J. Rao, Member (T)]. - The appellants (Indian Telephone Industries Ltd.) on whose behalf [M/s. South India Corporation (Agencies) (P) Ltd., Clearing Agents, filed this appeal] imported goods described as "Ceramic Chip Capacitors of different types" under Bill of Entry No. HD/116, dated 2-8-1980. After clearing the goods on payment of customs duty on merits, the appellants sought refund of t....

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....tion and submitted that as the NMI and DE certificates were filed, the concession under Notification No. 211/76-Cus. may be extended to the goods imported. He further submitted that the appellants would make good the shortage under the Stamp Fee and pointed out that even at Appellate level, a stamp was sent to the Appellate Collector office and submitted that unfortunately this stamp had not been ....