2002 (6) TMI 368

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Full Text of the Document

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....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 exemption under Notification 70/81-Cus., date....