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TMI Blog1988 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : Harish Chander, Member (J)]. - M/s. Jay Shree Tea & Industries Ltd. has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Calcutta. The appellants had lodged a refund claim against Bill of Entry No. I-644, dated 16-4-1981. The Assistant Collector had rejected the refund claim and the Collector of Customs (Appeals) had confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of J.K. Synthetics Limited v. Collector of Customs, Bombay, reported in 1988 (34) E.L.T. 693 (Tri.), 1988 (11) ETR 392 where the Tribunal had held that: "If the department informed the applicants that they had collected excess amount and that they should make an application for refund, there is nothing in the Customs Act which prohibits the department from making suo moto refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Limited was not cited before the Western Regional Bench. He has pleaded for the rejection of the appeal. 4. We have heard both the sides and have gone through the facts and circumstances of the case. Undoubtedly, the Assistant Collector had intimated to the appellants to make a claim of refund. The relevant extracts from the Assistant Collector's letter dated 12/15-10-1981 is reproduced bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Western Regional Bench, Bombay was not represented by anybody on behalf of the appellants and the JDR relied on the judgment of Miles India Limited v. Assistant Collector of Customs, reported in 1987 (30) E.L.T. 641 (S.C.) = 1985 ECR 289 (S.C.) was not brought to the notice of the Bench. The Hon'ble Supreme Court in the case of Doaba Cooperative Sugar Mills, reported in 1988 (37) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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