9911796707
TMI Blog2004 (1) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. In this appeal, the appellant has challenged the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has rejected her refund claim holding it to be not maintainable. 2. I have heard both the sides and gone through the record. The perusal of the record shows that the appellant who is a handicapped person, purchased Wagon-R-AX Model fitted with automatic tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has not bothered to have a glance at the provisions of Section 11B where a right has been given to the buyer to file refund claim where she/he had borne the duty. The appellant is admittedly buyer of a car and duty has been paid by her to the manufacturer. The Ministry of Heavy Industry even has issued a Certificate to her that the vehicle sold to her was meant for her being a han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further sold the vehicle and passed on the incidence of duty. Therefore, the impugned order of the Commissioner (Appeals) is legally not maintainable and is set aside. The appellant is held to be entitled to the refund of the duty amount which will be worked out by the Department from the invoice vide which the appellant had purchased the vehicle. The appeal of the appellant is accordingly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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