9911796707
TMI Blog1993 (6) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... tem No. 40/16(1). The bill of entry was filed on July 27, 1979 and the goods were cleared. On March 3, 1980, the petitioners filed refund claim for Rs. 48,129.20 on the ground that the rubber blankets were classifiable under Customs Notification No. 159 and attracted duty at 40% only. The Assistant Collector rejected the claim by order dated March 24, 1980 on the ground that the refund application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relief in writ jurisdiction under Article 226 of the Constitution of India if it is established that the duty was recovered without any authority of law. In these circumstances, we do not see any reason why the petitioners should not be granted the relief. 3. Shri Desai, learned counsel appearing on behalf of the Department, submitted that it is necessary to remand the matter back to the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter to the Assistant Collector to ascertain the exact amount of refund. 4. Accordingly, petition succeeds and the order dated March 24, 1980 of Assistant Collector and order dated April 29, 1983 of the Customs, Excise Gold (Control) Appellate Tribunal is set aside and the proceedings are remitted back to the Assistant Collector only for the purpose of calculating the exact amount of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
