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2019 (1) TMI 837 - HC - CustomsRefund of excess duty paid - N/N. 172/89-Cus., dated 29-5-1989 - Classification of imported goods - Epoxy stator coil for their power plant - classified under CTH 8503 or under CTH 8544.11? - Held that:- Though originally at the first round, the petitioner failed to succeed, the fact remains that after remand by the Apex Court, the CESTAT by order in M/S. KARNATAKA POWER CORPORATION LTD. VERSUS CC, CHENNAI [2016 (3) TMI 296 - CESTAT CHENNAI], found the classification issue in favour of the petitioner by specifically holding that the goods imported under the Bills of entry are epoxy stator coils classifiable under 8503 and not under 8544. Therefore, the Tribunal allowed the appeal with consequential relief. There is no dispute that the above said order of the Tribunal has become final, as no further appeal is filed by the Revenue against the said order. When such being the position, more particularly, when the classification issue has reached its finality in favour of the petitioner, there is no justification on the part of the respondents in keeping the refund claim of the petitioner pending all these years. The writ petition is disposed of with a direction to the respondents to pass orders on the refund claim filed by the petitioner, based on the order already passed by the CESTAT as well as the notification issued by the Revenue in Notification No. 172/89-Cus., dated 29-5-1989.
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