JUDGMENT
G.A. Brahma Deva
1. This is an appeal of 1992 filed by the appellants. It was submitted by Shri Joseph Kodianthara, learned Advocate appearing for the appellants that the issue relates to refund claim. He submitted that eligibility of refund claim on imported goods is pending before the High Court for final disposal.
2. Heard Smt. Radha Arun, SDR for the Revenue.
3. In the facts and circumstances, we felt that this matter will have to go back for re-consideration by the adjudicating authority. The adjudicating authority is directed to examine the issue with reference to refund claim in the light of observation made by the Supreme Court in the case of Union of India v. Solar Pesticide Pvt. Ltd. (2000) (116) ELT 401 S.C.), subject to outcome of the pending decision of the High Court with reference to eligibility of refund claim.
(Pronounced and dictated in the open court)
