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TMI Blog2009 (12) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Department against the order of Commissioner (Appeals) by which the order of the original authority dated 15-5-07 rejecting the refund claim of Rs.30, 500/- as time barred was set aside. 2. Heard the learned DR. None appears for the respondent in spite of notice. 3. The relevant facts, in brief, are that the respondent imported without payment of duty raw materials under Advance Licence d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elain Electrical Mfg. Co. v. CCE, New Delhi - 1998 (98) E.L.T. 583 (S.C.) (b) Assistant Collr. of Cus. v. Anam Electrical Manufacturing Co. - 1997 (90) E.L.T. 260 (S.C.) (c) Miles India Limited v. Assistant Collector of Customs - 1987 (30) E.L.T. 641 (S.C.). 5. I have carefully considered the submissions of the learned DR and perused the records. Commissioner (Appeals) has relied upon the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent at the time of clearance of the goods in terms of Advance Licence. The decision of the Tribunal in the case of Aristo Spinners Pvt. Ltd. as upheld by the Hon'ble High Court of Madras will be applicable to the facts of the present case. The grounds of appeal is silent as to why the said decision relied upon by the Commissioner (Appeals) was not applicable to the facts of the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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