1997 (12) TMI 177

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..... [Order per : Gowri Shankar, Member (T)]. - Both appeals taken up for disposal with consent of both sides. The issue involved in both appeals is common. Each of the appellants filed a claim before the Assistant Collector of Customs (Refunds) for refund of Customs duty which according to it had been paid in excess. The basis for the claims was that silicon diffused chips imported by each of its a .....

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..... ion 27 of the Act that supports the Collector (Appeals) view. That section provides that any person claiming refund of any duty paid by him may make a claim for refund. The words of the Section do not distinguish between a claim for refund arising out of incorrect classification, or a claim based on any other ground. This was one of the issues in the appeal before the Tribunal in Kirloskar Electri .....

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