1998 (2) TMI 362

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....Member (J)]. - This appeal is filed by the department against the impugned order passed by the Collector (Appeals). The Collector (Appeals) held that Thyristors are semi-conductors. In holding so, he allowed the benefit of Notification No. 91/89, dated 1-3-1989 as amended by Notification No. 174/85(sic), dated 29-5-1989. It is against this finding of the Collector (Appeals), the present appeal i....

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....h, the refund of the duty amount of Rs. 1,20,962.00 will result undue enrichment of the importer. Various courts have held that as the party is not passing on the benefit of the refund to the consumers who have paid the duty, such refund deserves rejection. In view of the above facts, the Order-in-Original is correct in law and needs to be restored." 2. Heard the ld. JDR Shri Rama Rao. He r....

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....tions in resistivity on the application of an electric field. They include : (1)  Thyristors, consisting of four conductivity regions in semi-conducting materials (three or more p n junctions) through which a direct current passes in a pre-determined direction when a control pulse initiates conductivity. They are used as controlled rectifiers, as switches or as amplifiers and function as tw....