2009 (9) TMI 408

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....he Respondent. [Order].- PC : The petitioner in the instant case had approached this court to direct the respondents to refund, reimburse and pay to the petitioner the amount of extra duty collected in terms of CEGAT order dated 30th October, 1990 [1991 (52) E.L.T. 246 (Tri.-Del.)]. CEGAT by that order had taken the view that the goods are entitled to the benefit of Notification No. 341/76-Cus.....

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....Act would not be attracted. 4. We have heard learned counsel for the parties. In the instant case, admittedly, though CEGAT had held in favour of the petitioners, there was no order passed by the respondents on the application for refund. The prayer clause would show the relief sought for is to refund the duty in terms of CEGAT order dated 13th October, 1990. 5. The law as now laid down by t....