TMI Blog2016 (11) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for benefit of notification since the notification had lapsed with effect from 13-12-1992 whereas the impugned goods had been imported during the period 1-1-1993 to 8-6-1993. Held that: - Since the appellant had communicated the ad hoc exemption order and also filed refund claim thereof the same should be treated as a request for re-assessment. It should also be kept in mind that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26-6-1992 exempting duty on components, parts and accessories. Department however, took the view that appellants are not eligible for benefit of notification since the notification had lapsed with effect from 13-12-1992 whereas the impugned goods had been imported during the period 1-1-1993 to 8-6-1993. Accordingly, appellants paid up the entire duty liability. On representation, the Minist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal was dismissed by Tribunal for want of clearance from COD (Committee of Disputes). Pursuant to this, the appellant filed the refund claim which is in question at present and which was again rejected by authorities below on the ground that assessment order was not challenged by them. This rejection was upheld by the Commissioner (Appeals). Being aggrieved, the appellant is before the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er issue of ad hoc exemption does not have merit. Since the appellant had communicated the ad hoc exemption order and also filed refund claim thereof the same should be treated as a request for re-assessment. It should also be kept in mind that the appellant is an organization under Ministry of Defence involved in work of defence of the country. This being so, the procedural lapses if any by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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