TMI Blog1983 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... a matter transferred under Section 131-B(2) of the Customs Act, 1962. The Appellants have asked for refund of duty paid by them amounting to ₹ 23,316.32 on one parcel of motor vehicle components imported by flight No. AI-190-Ex BA of 6-3-1979. The appellants have clarified the ground that the claim lies under Section 13 of the Customs Act, as the parcel containing the motor vehicle component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge order by the Customs officer has not been given. They therefore submit that the conditions for the grants of refund under Section 13 of the Customs Act are satisfied and the entire amount of ₹ 23,316.32 be refunded to them. 2. The department has raised the objection for the grant of refund on the ground that the letter from M/s. Air India dated 16-10-1980, is a fresh evidence submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce to show that the goods were not cleared. The lack of mention as to whether the claim was under Section 13 or 23 of the Customs Act would not vitiate the claim of the appellant, which is, otherwise in order. Considering these facts, we set aside the Order No. S/49-145/80 Air dated 30-8-1980 of the Appellate Collector of Customs and order the refund of duty amounting to ₹ 23,316.32 to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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