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2008 (5) TMI 53 - CESTAT MUMBAI
Items imported are not components i.e. Laser Diode (Transmitter) and Pinfet Diode (Receiver) but are PCB Module – hence benefit of not. No. 155/86 not available - proceedings initiated u/s 28 for recovery of erroneous refund, are not vitiated on the ground of non filing of appeals by the Revenue - erroneously refunded amount on items as Pinfet and Laser Diode is recoverable from the appellants – misdeclaration is proved so SCN issued within 5 years of date of payment, is not time barred