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2015 (1) TMI 404 - CESTAT CHENNAIImport of copper concentrate from Chile and Indonesia - Benefit under Notification No.101/2007-Cus. dated 11.9.2007 and Notification No. 46/2011-Cus. dated 1.6.2011 - allegation that certificates of origin presented by the respondents are not in conformity with Notification - Held that:- On perusal of the adjudication order, it is seen that the provisional assessments were resorted to in respect of valuation and quantity as the Buyer's assay certificate, Final assay certificate, statement of facts given by the master of the vessel, Final Invoice etc. were not available. There is no whisper in the adjudication order that either any proceeding was initiated as per the said Rules, 2007 in respect of verification of the Certificate of Origin or provisional assessment was resorted to for want of Certificate of Origin. Adjudicating authority had not disputed that the respondents had imported the goods from Chile or Indonesia origin, which is substantiated by various documents insofar as invoice, assay certificate and manufacture etc. There is no material available that the provisional assessment under Section 18 of the said Act was resorted for want of Country of Origin certificate. The commissioner (Appeals) had categorically observed that the Country of Origin certificate has been produced at the time of provisional assessment and therefore it was not mentioned as a required document in respect of finalization of the provisional assessment. These facts were not disputed by the Revenue in the grounds of appeals. On a query from the Bench as to how the refund has arisen in some cases, the learned counsel clarified that the refunds arose in cases of excess payment made on account of higher quantity and higher value, which has no relation to the dispute before us. - Decided against Revenue.
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