1997 (5) TMI 259

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..... aramani, Member (T)]. The appellants herein filed a refund claim for Rs. 1,13,374/- under Section 27 of the Customs Act, 1962, on the ground that the goods were exempted from Additional Duty of Customs (CVD) as per Section 20 of the Customs Act, 1962 read with Central Excise Notification No. 263/79. The Assistant Collector of Customs, Bombay refund department rejected the claim on a question .....

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..... place under Central Excise exemption Notification No. 263/79. The duty under Section 20 of the Customs Act, at the time of re-import has been demanded. According to that section such duty has to be paid where the goods were exported in bond. Since in this case the goods had been exported under bond duty free, the provisions of Section 20 of the Customs Act are invoked in demanding the duty on re-i .....

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