1998 (12) TMI 150

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.... Advocates, for the Appellants. Shri A. Ashokan, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after accepting the prayer made for early hearing on the ground that the amount of refund exceeds Rs. 1.48 crores. 2. Appellant was sanctioned refund of Customs duty paid on several consignments of phosphoric acid imported by it f....

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....nding that the goods had been captively consumed and hence on the ratio of the judgment of the Bombay High Court in Solar Pesticides v. Union of India - 1992 (57) E.L.T. 201. The Commissioner (Appeals) did not agree. He preferred to rely on the judgment of the Gujarat High Court in Union of India v. Bharat Vijay Mills Co. Ltd. - 1998 (34) E.L.T. 605 and Navsari Oil Products Ltd. v. Assistant Colle....

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....nsidering the other provisions of the Customs Act including Sections 28C and 28D, and after considering the statement of objects and reasons relating to the Amendment Act. We are, therefore, of the view that it is more appropriate to rely on that judgment. We also note that the Supreme Court on the appeal against their order has not stayed operation. We thus hold that the Commissioner (Appeals) de....