2000 (10) TMI 400

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....Advocate, for the Respondents. [Order]. -  Ingersoll Rand (I) Ltd., the respondent to this appeal supplied a consignment of air compressor to Gem Granites, Bagalkot, the latter being a 100% export oriented unit (EOU for short). Exemption under Notification 123/81 was claimed for the compressors. This notification exempts from duty goods supplied to 100% EOUs subject to the procedure spe....

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....ment on the ground that the CT3 certificate was no longer valid when the consignment was sent. The appellant paid the duty and subsequently claimed refund. The Asst. Collector dismissed the refund claim again on the same ground. The manufacturer appealed this order. The Collector (Appeals) found that there was no basis in law for putting a time limit on the CT3 certificate. He found that there was....