1999 (9) TMI 456

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..... spondents. [Order per : Justice K. Sreedharan, President]. These appeals relate to claim of refund made by the appellant. In the first appeal the claim was for Rs. 17,100/- and in the second appeal it is for Rs. 34,586. Facts relating to claim of these refunds are in relation to two consignments of electric filament bulbs imported by the appellant. As per the Bill of Entry the goods impo .....

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..... on in the Bill of Entry, the authorities took the view that Sl. No. 9 in the notification quoted above must apply. The view was taken because Sl. N. 4 did not make mention of filament . It is common knowledge that electric bulb should be either vacuum or gas filled. Filament placed inside the bulb can burn and give light if it is vacuum or gas filled. Presence of oxygen inside the bulb will cause .....

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..... ry. Therefore, they had no opportunity to pass on their additional duty to any other person or customer. They are thus entitled to get the differential duty refunded. On the facts and circumstances of this, we are clear in our mind that the provisions contained in Section 27B of the Customs Act, 1962 cannot have any effect on the claim of refund. 4. In view of what has been stated above, we hold .....

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