1996 (8) TMI 263

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....ts. [Order per : G.A. Brahma Deva, Member (J)]. - The refund claim filed by the assessee has been rejected by the Assistant Collector on the ground that the assessee is not entitled to claim exemption in terms of Notification No. 93/85-Cus., dated 17-3-1985. 2. Heard Shri M.P. Deb Nath, ld. Advocate for the appellants and Shri G.D. Sharma, ld. JDR for the Revenue. 3. On a careful co....