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2014 (5) TMI 330 - CESTAT BANGALORERefund claim of the duty - Notification No. 21/2002, dated 1-3-2002, Sl. Nos. 321 and 322 – Short Suppliance of Base Station Controllers and Base Transceiver Systems known as BSC/BTS – Importation of certain parts from China – Held that:- Considering fact that assesse has found short supplied goods and claimed the benefit of Notification No. 21/2002 and it is also admitted position that these short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of notification is not available to assessee – Thus, confirmation of demand of duty is correct. In the impugned order the learned Commissioner (A) rejected refund claim of assessee holding that same is not legally correct - In fact the issue of refund claim was not the subject matter in the impugned show cause notice - Therefore, the said part of the impugned order is set aside - The appellants are at the liberty to proceed their refund claim on its own merits – Decided partly in favour of assesse.
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