2011 (4) TMI 1289

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....side the order passed by the lower authorities rejecting the refund claim made by the assessee and remanding the matter back to the Original Authority regarding the refund claim. 2. The assessee is a renowned institute viz., Indian Institute of Science. At the time of import some of the goods were defective. Customs Notification No. 51/96 provides for exemption from payment of duty of defe....