I.T.I. LTD. Vs. CC

JUDGEMENT

(1.) THIS order will dispose of the above -captioned appeals which had been preferred by the appellants against the Orders -in -Appeals of different dates, but involving the same issue. Since the issue involved in all these case is common, we are going to dispose of the matter by this common order.

(2.) THE facts are not much in dispute. The appellants imported the goods in the year 1985 after paying the duty as demanded by the authorities. They lodged the claim for the refund of the dues by claiming exemption from duty under Exemption Notification No. 284/76 -CE but the authorities below rejected their refund claims. We also find from the record that the matter was first remanded by the Tribunal to the adjudicating authority for deciding afresh after affording the appellants an opportunity of hearing to produce the relevant documents in support of their claims. But having failed to do so, the authorities below have again rejected their claims.

(3.) WE have heard Shri J. Selvam, C.O.A. for the appellant and Shri V. Raja Ram, JDR for the respondent/Revenue.