2007 (11) TMI 216

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....side the order of the Asstt. Commissioner sanctioning refund of Rs.2,96,391/- to the appellants herein and allowed the appeal of the Revenue. 2. I have heard both sides. The appellants filed Bill of Entry for import of Tetracycline and paid duty at the rate of 15% + 16%  +2% + 2% (Rs. 2, 96,391) vide the TR-6 Challan dated 6-4-2005. On realizing that the goods were eligible to exemption in....