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2010 (10) TMI 709 - AT - CustomsRefund claim - cess on the agricultural products exported - Revenue is not disputing the fact that the amount received by the respondent from the up-country party is less than the FOB value of the shipping bills, the Department called for explanation and assessee through their representative explained to the Adjudicating Authority that the amount being an amount of cess, which was paid but was not payable and hence, did not collect this amount from the foreign purchasers - Find that this explanation was accepted by the Adjudicating Authority and upheld by the ld. Commissioner (Appeals) - Hence, the Revenue has not put forth any evidence to contradict the concurrent factual finding of both the lower authorities - In the absence of any such evidence or submission, an adverse inference has to be drawn against the Revenue.
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