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TMI Blog2008 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... veena Gautam and Pramod B. Agarwala, Advocates, for the Respondent. [Order]. - Revenue has filed the present appeal under Section 130E of the Customs Act, 1962 (for short, 'the Act') against the final order No. 147/2002-C dated 9-7-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Block No. 2, R.K. Puram, New Delhi (for short, 'the Tribunal'), whereby the Tribunal rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the whole customs duty 'Under Protest' and got the goods released. Orders of the customs authorities were ultimately reversed by the Tribunal and it was held that the goods imported by the assessee would be classifiable under Sub-Heading 3002.90 and were exempt from payment of customs duty under the aforesaid notification. This order became final. 3. Assessee thereafter filed an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim the refund of custom duty whereas Member (Judicial) held it otherwise. The matter was referred to a third Member who agreed with the Member (Technical) holding that the incident of duty had not been passed on to the customers and therefore the assessee is eligible to refund of the customs duty. It is an admitted position that the burden to prove that the customs duty was not passed on to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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