2000 (10) TMI 400

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..... spondent to this appeal supplied a consignment of air compressor to Gem Granites, Bagalkot, the latter being a 100% export oriented unit (EOU for short). Exemption under Notification 123/81 was claimed for the compressors. This notification exempts from duty goods supplied to 100% EOUs subject to the procedure specified in the Annexure to that notification being followed. The procedure contemplate .....

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..... nt. The appellant paid the duty and subsequently claimed refund. The Asst. Collector dismissed the refund claim again on the same ground. The manufacturer appealed this order. The Collector (Appeals) found that there was no basis in law for putting a time limit on the CT3 certificate. He found that there was nothing to show that goods had not been received by the 100% EOU. He therefore ordered the .....

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