1992 (1) TMI 111

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....steel described in Item 4 mentioned in Notification Exhibit A dated 28-2-1982. That notification was repealed on 20-8-1982. In respect of goods imported during the period between 28-2-1982 and 20-8-1982 the authorities sought to levy auxiliary duty. The petitioners protested against the same. Interim relief permitting the petitioners to release the goods on furnishing Bank Guarantee was granted. ....

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....he Bank Guarantee. The Bank Guarantee shall stand discharged in the light of the observation and conclusion as indicafed above. 5. Counsel for the Respondents contends that the question of refund is subject to the Central Excises and Customs Laws (Amendment) Act, 1991. It is unnecessary for us to make any observations in regard to the claim of the petitioners for refund or the stand of the respon....