2008 (9) TMI 62

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....drashekharan, Sr. Advocate, Ms. Praveena Gautam and Pramod B. Agarwala, Advocates, for the Respondent. [Order]. - Revenue has filed the present appeal under Section 130E of the Customs Act, 1962 (for short, 'the Act') against the final order No. 147/2002-C dated 9-7-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Block No. 2, R.K. Puram, New Delhi (for short, 'the....

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....to the tune of Rs. 94,86,522/-. Assessee paid the whole customs duty 'Under Protest' and got the goods released. Orders of the customs authorities were ultimately reversed by the Tribunal and it was held that the goods imported by the assessee would be classifiable under Sub-Heading 3002.90 and were exempt from payment of customs duty under the aforesaid notification. This order became final. 3....

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....s and therefore the assessee is eligible to claim the refund of custom duty whereas Member (Judicial) held it otherwise. The matter was referred to a third Member who agreed with the Member (Technical) holding that the incident of duty had not been passed on to the customers and therefore the assessee is eligible to refund of the customs duty. It is an admitted position that the burden to prove th....