1999 (5) TMI 206 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard two appeals filed by the Revenue regarding the availability of benefits under Notification No. 341/76-Cus. for "both sides coated multilayered pasted art board." The Tribunal ruled in favor of the Respondents, stating that the benefit cannot be denied as the imported goods were multilayered paste coated art board. The Tribunal referred to a previous case involving Art Board and upheld the decision, rejecting the appeals filed by the Revenue. The Tribunal directed that the claim for refund be finalized considering the question of unjust enrichment.