2011 (4) TMI 1289

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..... wer authorities rejecting the refund claim made by the assessee and remanding the matter back to the Original Authority regarding the refund claim. 2. The assessee is a renowned institute viz., Indian Institute of Science. At the time of import some of the goods were defective. Customs Notification No. 51/96 provides for exemption from payment of duty of defective imported goods. As they pai .....

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