2002 (6) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shaikh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The brief facts of the case are that the appellants herein imported a consignment of 'Motor Assembly Stepping' under bill of entry dated 5-7-1988 and cleared goods on payment of duty. Subsequent to clearance they filed a claim for refund of duty on the ground that they were covered by the benefit of exem....