1999 (1) TMI 271

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..... er : Gowri Shankar, Member (T)]. - The appellant imported computer software in the form of printed characters and books. Goods were classified under heading 4091 read with heading 9801. Appellant paid the duty provisionally assessed and claimed thereafter the refund of the duty so paid. The basis of the refund claim was that the goods were entitled to total exemption from duty under notification .....

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..... show that before rejecting the appeal it was indicated to the appellant before him and that the appellant had an opportunity to be heard on this point. Therefore rejected the appeal on the ground the appellant had not been given an opportunity of being heard cannot be upheld and this order is accordingly is set aside. 3. Appellant had elaborated what seems to us is clear ground for refund. I .....

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