Home Case Index All Cases Customs Customs + AT Customs - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 305 - AT - CustomsRejection of refund claim - Enhancement of value - Duty paid under protest - Held that:- it is clear that on the second round of litigation, the appellate orders based on which the refund claims were filed, and later rejected, did not give a clear finding regarding enhancement of value though the para dealing with the said enhancement is verbatim reproduction in all the three orders. Somehow the final finding portion are not figuring in the two of the appellate orders. In the absence of such finding specifically against enhancement of value, at this stage the rejection of refund cannot be faulted. Admittedly no appeal was filed against the purportedly faulty orders of Commissioner (Appeals). - Decided against the appellant
|