1997 (2) TMI 325

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..... hat, President]. Order-in-Appeal No. 50/91, dated 4-3-1991 setting aside the Order-in-Original dated 11-5-1990 passed by the Assistant Collector of Customs, Bangalore is challenged by the Department. 2. Respondent, engaged in the manufacture of watches, imported a consignment of watch components and presented Bill of Entry dated 11-5-1990, Invoice and other documents and sought clearance a .....

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..... be noted that all the imported components had been captively consumed by the respondent in the manufacture of watches. 3. Meanwhile, the respondent filed refund claims which were dismissed originally by the Assistant Collector on the ground of unjust enrichment and the order was confirmed by the Collector (Appeals) and this order was set aside by the Tribunal and the case was remanded to the Col .....

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