EPCOS INDIA PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.)

(2.) HEARD . The issue involved is refund of duties paid under protest for the period November, 1999 to November 2000, which has been denied by the lower authorities on the grounds:

(3.) IN this view of the matter, we would find force in the argument made before us that the subject films were always entitled to the benefit of notification and more so when we find that this explanation has been introduced subsequent to the Board's instructions clarifying that the notification was not applicable to plain films, that clarification by Board would stand over -ruled by this Legislative intent exhibited, by amendment brought in Notification No. 20/01 -Cus., dated 1 -3 -2001. The appellants submit that they will be able to prove and demonstrate to the concerned officers, the compliance, on other grounds, on which the benefit of the refunds were denied. In this view of the matter, we would consider that the order to be set aside and the issue remitted back by holding the eligibility to the notification and directing the original authority to consider the refund applications afresh and thereafter determine the quantum of refund due and pay the same after hearing the appellants.