1995 (12) TMI 334

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.... Shri V. Thyagaraj, SDR, for the Respondent. [Order per : S. Kalyanam, Vice President (Oral)]. -  This appeal is directed against the order of the Commissioner of Customs (Appeals), Madras, dated 10-3-93. 2. M/s. C.T.A. Pillai and K.V. Vasudevan, the learned Consultants appearing for the appellant submitted that the issue is with reference to the appellant's eligibility to refu....

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....). It was further submitted that the reference application submitted by the Department against this order was dismissed by the Bench and as also subsequently a number of appeals have been dismissed on similar issue. 3. Shri V. Thyagaraj, the learned SDR submitted that the Tribunal will not have jurisdiction in terms of section 129A proviso (b) of the Customs Act, 1962 to entertain this app....