2000 (12) TMI 323

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..... resident]. The brief facts necessary for the disposal of the issue pending before us now are as follows : 2. Whether the craft paper bag having an inner metallic coating or aluminium imported for re-export after packing of tea shall be eligible for the benefit of Notification No. 97/79 or not. Assistant Collector took the view that those paper bags were not covered by Notification No. 97/2 .....

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..... r. 3. In this view, Assistant Collector was directed to examine the issue afresh and grant the consequential relief if admissible. This conclusion reached by the appellate authority was challenged before this Tribunal in appeal No. C/Appeal No. 596/94-C. That appeal was rejected by final order No. 137/95-C, dated 8-5-1995 [1995 (78) E.L.T. 618 (Tri.)]. After the dismissal of the appeal by this .....

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..... 1994. In such a situation, we direct the concerned jurisdictional authority to pass final order as directed in the above mentioned order-in-appeal dated 18-4-1994 within a period of three months from the date of receipt of this order and to pass final order allowing refund in terms of Notification No. 97/79. The amount found refundable should carry interest @ 12% per annum from the date of expiry .....

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