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Issues:
1. Interpretation of exemption notification regarding the import of a drug. 2. Rejection of refund claim based on documentation and information provided. 3. Applicability of subsequent clarificatory notification. 4. Maintainability of refund claim based on appeal against enforcement of bond. Analysis: Issue 1: Interpretation of exemption notification The case involved the import of the drug Refampicin under Notification No. 45/79-Cus. for manufacturing life-saving drugs specified in Notification No. 208/81. The Collector (Appeals) noted the condition for full exemption under the notification and rejected the claim based on the specific mention of "Rifampicin/Rifampicin capsules" in the relevant entry. The appellants argued that Refampicin could be in various forms, including tablets, and referred to supporting literature and legal precedents. The Tribunal held that the narrow interpretation by the authorities was incorrect, emphasizing that the manner of administration is not crucial as long as the drug is used as a life-saving drug. The subsequent clarificatory notification, No. 321/85, further confirmed the various forms of Refampicin eligible for exemption, leading to the rejection of the lower authority's decision. Issue 2: Rejection of refund claim The lower authority rejected the refund claim on the grounds of insufficient documentation despite the appellants providing consumption certificates. The Assistant Collector's one-line order was deemed unsubstantiated by the Collector (Appeals), who provided a detailed analysis. The Tribunal found the rejection unjustified, emphasizing that the appellants had followed the necessary procedures and timelines for filing the claim, making the rejection unsustainable. Issue 3: Applicability of subsequent clarificatory notification Notification No. 321/85 amended the scope of Refampicin under Notification No. 208/81 to include various forms like capsules, syrups, and tablets. The Tribunal viewed this amendment as a clarificatory notification, reinforcing the appellants' argument regarding the eligibility of Refampicin in different forms for exemption. This amendment supported the broader interpretation of the exemption notification, ultimately leading to the allowance of the appeal. Issue 4: Maintainability of refund claim The Collector contended that the appellants should have appealed against the enforcement of the bond instead of filing a refund claim. However, the Tribunal disagreed, stating that the appellants had adhered to the legal requirements by filing the claim within the stipulated time frame. Consequently, the Collector's finding on this aspect was deemed unsustainable, and the refund claim was considered maintainable in law. In conclusion, the Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellants based on the correct interpretation of the exemption notification and the subsequent clarificatory notification.
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