1983 (10) TMI 251 - AT - Customs

Summary

The judgment pertains to a revision application under Section 131B of the Customs Act, 1962 against an order-in-appeal regarding the assessment of Gate Valves imported by BHEL, Bombay. The appellants claimed refund under Notification No. 35-Cus/79, which was initially rejected. The issue revolved around the interpretation of the exemption notification, and it was held that the appellants are entitled to the refund under the said notification.