2002 (6) TMI 416

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..... (T)]. Vora Associates, the respondent to this appeal, filed a claim for refund of the duty paid by it on a ship imported for scrapping. The claim was based on the decision of the Tribunal holding an issue of valuation in its favour. The Deputy Commissioner found that a sum of Rs. 20,150/- out of a total claim of Rs. 1,06,795/- could be sanctioned but, noting that the claimant had not complie .....

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..... clear from the facts that the duty of which refund claim was paid consequent to the assessment after its importation and before its clearance. The amount would certainly not an amount paid subsequent to clearance. The requirements contained in sub-section (2) of Section 27 would therefore have to be satisfied before the refunded amount was paid to the claimant. This not having been done, we allow .....

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