1984 (2) TMI 100

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....d a consignment of Sorbitol Liquid 70%, U.S.P. At the time of clearance thereof the petitioners pointed out to the Customs authorities that the goods were used in preparation of pharmaceutical formulations and, as such, were exempted from countervailing duty by reason of Notification No. 55/75. By an order dated 22nd March 1980, the Assistant Collector of Customs assessed the goods to countervaili....

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....he review action is complete." 3. This petition, filed on 17th December 1980, seeks the quashing of the letter dated 30th October 1980 and a direction to the respondents to refund the countervailing duty collected on the 4 latter consignments in the sum of Rs. 21,742.82. 4. There is no affidavit in reply. Mr. Presswala, learned Counsel for the respondents, says that he has no instructions. ....