2004 (6) TMI 544

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....ava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The appellant imported a consignment of Magnetic Type Liquid Level Gauges falling under Chapter 90 of Customs Tariff Act, and cleared the same on payment of duty. This was in the year 1995. Later the appellant realised that he ought not to have paid the duty as the goods were exempt from payment of Customs duty under N....

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....atisfied in the appellants' case and they are, therefore, not entitled to the benefit of Notification No. 276/92. Their refund claim for Rs. 1,40,209/- being the duty paid on the consignment was rejected. 3. Heard both sides. 4. A perusal of the documents filed by the appellants before the lower appellate authority indicates clearly that the appellant approached the Ministry of Chemica....