2010 (4) TMI 465

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..... sold outside in the DTA as scrap and duty on the same has been paid on transaction value. He challenges the duty demanded by the Department holding that the duty should have been paid on depreciated value of the blades though the differential amount has already been paid by the appellants who are seeking refund of the same. Held that - assessee eligible for refund of such additional amount paid. .....

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..... mount has already been paid by the appellants who are seeking refund of the same. 3. Shri T.H. Rao, learned S.D.R confirms that the initial imports were made under Notification No. 53/97-Cus., dated 3-6-1997 and hence the scrap arising out of imported blades would be governed by the provisions of the said notification. 4. After hearing both sides, I find that Condition No. 7 to the said notifi .....

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