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1989 (9) TMI 105 - SC - CustomsRefund of the excess duty paid rejected - Held that:- Tribunal has erred in its interpretation of the notification No. 265, dated 8-12-1982 and that the assessee's case is clearly covered by the explanation in the notification. It is true that the main part of the notification provides for an auxiliary duty at 40% in cases where the effective rate of basic duty (i.e. the rates set out in the First Schedule read with any relevant notification) is 60% or above and an auxiliary duty at 30% in cases where such effective basic rate is nil or less than 60%. If the notification had stopped here, the assessee would have been perfectly within its rights to claim that the auxiliary duty payable by it would only be 30% because the effective basic rate in its case is nil. The auxiliary duty paid by the assessee was perfectly in order and that its refund applications are not maintainable. We therefore, set aside the order of the Tribunal and the Collector (Appeals) and restore the order of the Asstt. Collector refusing refund to the assessee. The appeals are, therefore, allowed.
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