TMI Blog2016 (11) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate is not contested by the revenue nor any contrary evidence is brought on record to disbelieve the certificate - in the facts and circumstances of this case, the impugned order is correct and legal and does not suffer from any infirmity - appeal disposed off - decided against appellant. - C/432/05-Mum - A/86527/16/CB - Dated:- 1-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri D.S. Maan, A.C. (AR) for the Appellant Shri Anil Balani, Advocate for the Respondent ORDER This appeal is filed by the Revenue against Order-in-Appeal No. 99/2005 MCH dated 14/02/2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents before Supreme Court relates to classification of polyster chips (textile grade) imported by the respondents. All connected appeals preferred by the respondents were disposed by Honble Supreme Court vide common order dated 12-3-1997 and the classification of the goods was decided in favour of the respondents relying on its earlier decision in the case of Chemical Fibers of India Ltd vs UOI 1997(89) ELT 633 (SC). While making deposit pertaining to Misc. Pettition No. 3662 of 1987, in civil appeal no. 318/87, it was ordered by Hon ble S.C. that if the appeal is allowed, the amount so paid by the respondents shall be refunded with interest of 18% p.a. from the date of payment by the respondent till date of refund by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here. I do not find any reason to interfere with the order of the lower authority. It can be seen from the above reproduced findings of the first appellate authority that he has followed the law as is settled by the higher judicial forum. On such a factual finding, in the grounds of appeal, it is seen that the revenue in not contradicting the findings in any manner. In our considered view, the assessee herein has produced the C.A. Certificate which indicates that the incident of duty in this case has been borne by the assessee. The said certificate is not contested by the revenue nor any contrary evidence is brought on record to disbelieve the certificate. 7. In view of the foregoing, we hold that, in the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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