2000 (8) TMI 337

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....he Appellants. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Out of the total duty demanded of Rs. 16,61,822.44 a sum of Rs. 4,15,456/- has already been paid in cash. The duty has been demanded on the ground that the refund sanctioned to the applicant by extending the benefit of Notification 115/86 was incorrect. 2. Notification 115/86....

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....ters. 3. After hearing both sides we are satisfied that applicant has a strong prima facie case on both these aspects. Explanation 4 to the notification is not a pre-condition for availing the benefit of the notification itself but sets out two different basis for claiming it. It is settled law that benefit of a notification can be claimed at any stage. Prima facie the claim for exemption ....