1996 (1) TMI 196

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....espondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal against the Order-in-Appeal No. 259/91 BCH F. No. S/49-99/90 VL (Air), dated 25-2-1991 rejecting the appellants' appeal. 2. The appellants were manufacturing and exporting the goods under DEEC scheme. In the DEEC licence, for each individual item allowed for import, quantity as well as value restrictions were impo....

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.... the individual item value restriction is deleted. Therefore, the appellants filed a refund claim in respect of the duty paid, which was rejected by the Asstt. Collector and the said order was confirmed by the Collector (Appeals). Hence, the present appeal before us. 3. After hearing both the sides and on perusal of the appellants' letter, dated 1-2-1990, on the basis of which the amendmen....