2018 (2) TMI 1575

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....or Respondent Per: CJ Mathew Briefly the facts are that the appellant M/s USV Limited had imported certain equipment against six bills of entry availing the benefit of exemption no.21/2002-Cus dated 1.3.2002 at serial no.248(1) enabling the goods imported for research and development subject to specific certain conditions including restriction of transfer on sale for a period of seven years ....

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....arried in appeal to Commissioner of Customs (Appeals), Mumbai-III who upheld the rejection vide order-in-appeal no.38/Mumbai-III/2009 dated 26^th of February 2009. Hence this appeal is before us. 2. It is the contention of Learned Counsel for appellant that the refund claim had been wrongly rejected by the lower authorities as none of the conditions of eligibility for exemption of duty on impor....

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.... Representative, per contra, submits that the decision of the Hon'ble Supreme Court in Mihir Textiles Ltd v. Collector of Customs, Bombay [1997 (92) ELT 9 (SC)] has clearly enjoined strict adherence to conditions subject to which exemption or concession is availed. Furthermore, it is his submission that the conditions under which the imports were effected without payment of duty for research and d....

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....d application was sought to be rejected. Not only is this a legal precondition but is necessary to ascertain the legality and propriety of rejection of the claim by the lower authority. We are deprived of such touchstone. Consequently, the only option before us is to restore the refund application to the original authority for disposal in accordance with the provisions of section 27 of Customs Act....