TMI Blog1998 (2) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri K. Parameswaran, Advocate, for the Respondents. [Order per : T.P. Nambiar, Member (J)]. This appeal is filed by the department against the impugned order passed by the Collector (Appeals). The Collector (Appeals) held that Thyristors are semi-conductors. In holding so, he allowed the benefit of Notification No. 91/89, dated 1-3-1989 as amended by Notification No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been passed on by the importer as part of the price of the finished goods to the buyer. As such, the refund of the duty amount of Rs. 1,20,962.00 will result undue enrichment of the importer. Various courts have held that as the party is not passing on the benefit of the refund to the consumers who have paid the duty, such refund deserves rejection. In view of the above facts, the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar" devices referred to here are semi-conductor devices whose operation depends on variations in resistivity on the application of an electric field. They include : (1) Thyristors, consisting of four conductivity regions in semi-conducting materials (three or more p n junctions) through which a direct current passes in a pre-determined direction when a control pulse initiates conductivity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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