2003 (2) TMI 405

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....r : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The issue involved in this appeal is in respect of the benefit of Notification No. 154/86-Cus., dated 1-3-86. 2. Brief facts of the case are that appellants made an import of machine and claimed the benefit of Notification No. 154/86-Cus., dated 1-3-86. The Assessing....

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....ation for refund. In the present case the Assessment order was passed by die Superintendent of Central Excise which is lower in rank than the Assistant Commissioner of Customs. Therefore, the refund is maintainable. 5. On merits the appellants pleaded that they are entitled for the benefit of notification in respect of the machine imported by them. 6. Heard both sides. 7. The app....