2001 (2) TMI 484

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..... ed by M/s. Kirloskar Brothers Ltd., the matter relates to the refund claim of Rs. 9,765.50 filed by the appellants on the ground that the Notification No. 239/86-C.E., dated 3-4-1986 was covered by the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986. The matter relates to the exemption of parts of motor vehicles when such parts were used as original equipment parts in th .....

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..... o. 167/79-C.E., dated 19-4-1979 was rescinded. However, in its place Notification No. 239/86-C.E., dated 3-4-1986 was issued and it was given retrospective effect from 1-3-1986. Thus, the position that was prevailing prior to introduction of the new Tariff was restored from 1-3-1986 itself. 3. Before the Asstt. Commissioner of Central Excise, the appellants have reiterated this position but he d .....

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..... through the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986 and the objects and reasons for the same as appearing at page B-10 of 1986 (25) E.L.T. 7. Taking into account all the relevant facts and circumstances of the case, we agree with the submissions of the appellants. The impugned order-in-appeal is set aside and the appeal is allowed. The refund claim will, howev .....

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