2016 (11) TMI 985

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....R) for respondent Per: M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No.279/2005/MCH dated 15/07/2005 passed by Commissioner of Customs (Appeals), Mumbai. 2. The appellant herein had filed a refund claim with the lower authorities on the ground that they have not availed the benefit of Notification No.345/86, which provided for concessional rate of duty of 5% on the goods im....

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....horities before the goods were cleared from the docks but in the absence of certificate in hand they paid full duty and they claimed the excess duty paid as refund on the ground that the benefit of notification was always available to them on the strength of certificate issued by DGTD authorities subsequent to clearance. 3. After considering the submissions made by both the sides and on perusal o....