9911796707
TMI Blog2004 (6) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. The appellant imported a consignment of Magnetic Type Liquid Level Gauges falling under Chapter 90 of Customs Tariff Act, and cleared the same on payment of duty. This was in the year 1995. Later the appellant realised that he ought not to have paid the duty as the goods were exempt from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appellants case and they are, therefore, not entitled to the benefit of Notification No. 276/92. Their refund claim for Rs. 1,40,209/- being the duty paid on the consignment was rejected. 3. Heard both sides. 4. A perusal of the documents filed by the appellants before the lower appellate authority indicates clearly that the appellant approached the Ministry of Chemicals and Fertilizers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Dy. Finance Adviser of the Ministry who is of the rank of a Dy. Secretary to the Government of India. 5. Thus the appellants have satisfied all the conditions of the above said notification. They are entitled for duty free clearance of the said goods. Since they did not avail of the benefit of notification when the goods were cleared they are entitled for the refund of duty paid by them at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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