Home Case Index All Cases Customs Customs + AT Customs - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 411 - CESTAT, MUMBAIRefund claims - duty which was claimed to have been paid in excess on a Bill of Entry – Held that:- no material relating to contemporary import prices was disclosed by the original authority. The Orders-in-Assessment/Original merely state that the contemporary import price during the relevant time was verified and it was found that the prices of the goods cleared during the relevant time were at par with the loaded value. The Orders-in-Original do not reveal that the relevant records indicating contemporary import prices were supplied to the assessee, case remanded to the original authority for fresh decision on the refund claims
|