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TMI Blog1988 (11) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ash Anand, Member]. - Briefly, the facts are that appellants claimed refund of duty on reimport of three consignments of goods of Indian origin, which had been exported for execution of a project in Iraq. The goods, however, arrived after the expiry of 3 years time limit as provided under Section 20 of the Customs Act, 1962. In view of the special circumstances, the Government of India grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said goods and that in case such drawback etc. had been availed of, it should be refunded to the Government and finally, the Collector of Customs (Appeals) was satisfied that the equipment/machinery and cargo were of Indian origin. The Assistant Collector of Customs, Refund Department Bombay Customs House rejected the refund claim of the appellant on the short ground that the exemption iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India - ILR (1981) No. 1 DEL 514, Madras High Court decision in the case of Indian Leaf Tobacco Development Company Ltd. and ITC Ltd. v. Collector of Customs and Others -1984 (16) E.L.T. 234 and the decisions of this Tribunal in the case of Food Corporation of India v. Collector Customs, Bombay -1985 (21) E.L.T. 128 and in the case of Hindustan Copper Limited, Calcutta v. Collector of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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