2006 (2) TMI 528

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..... Peeran, Member, (J)]. - This appeal arises from OIA No. 98/2003-Cus., dated 9-10-2003. The appellants claim to be a recognized Research body. They filed a refund claim within a period of one year in terms of Section 27 of the Customs Act which provides for filing a refund application within one year by Government or by any educational, research or charitable institution or hospital. The author....

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.... as a research institution, that they are eligible to file the refund application within one year in terms of Section 27(1)(a) of the Customs Act. He submits that there is no dispute about the eligibility of refund claim with regard to the customs duty and additional duty exemption in terms of Notification No. 84/97-Cus., dated 11-11-1997 in respect of import consignment of Wood working machine an....