2013 (12) TMI 290

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...., for the Respondent. ORDER This is an appeal filed by the Revenue seeking to vacate an order of the Commissioner (Appeals) allowing refund of duty of Rs. 16.53 lakhs paid by the respondents, M/s. Kudremukh Iron Ore Ltd. on imports of 12 consignments of machinery during the year 1988-89. The respondents are a Central PSU. 2. We have heard both sides. 3. The learned Consultant represent....

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....sp; 1995 Suppl. (4) SCC 541 = 1992 (61) E.L.T. 3 (S.C.) (ONGC v. CCE) dated 11-10-1991 (ii)   2004 (6) SCC 437 = 1994 (70) E.L.T. 45 (S.C.) (ONGC. v. CCE) dated 7-1-1994 (iii) 2007 (7) SCC 39 = 2009 (233) E.L.T. 30 (S.C.) = 2009 (13) S.T.R. 482 (S.C.) (ONGC v. City & Industrial Development Corpn.) dated 20-7-2007. It is submitted that the C.B.E. & C. has directed the field forma....