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2019 (5) TMI 524 - AT - CustomsClaim of refund - Valuation of imported goods - Earlier, Commissioner of Customs (Appeals) allowed the appeal of the assessee directing to assess the goods at the declared value - HELD THAT:- It is a undisputed fact that the appellant was asked to pay the amount of ₹ 3,23,433/- by the Customs Officer as differential duty and the same was paid vide Challan No. CM 133/07.05.2015 which is also placed on record. Further, after the payment of ₹ 3,23,433/- made by the appellant, he has written a letter dated 07.05.2015 to the Department explaining the reason for different modes of payment and the said letter has not been considered by both the authorities while deciding the case of the appellant. Further, the appellant also produced the Chartered Accountant certificate certifying the payment of the said amount as security deposit in respect of the Bill of Entry but the same has also not been considered. Further, both the authorities have not given any valid reason for retaining the said amount. The orders passed by both the authorities are silent with regard to appropriation of the said amount - The officers of the Department are duty bound to explain as to under which Head, the said amount has been allocated but no reason, whatsoever, has been given in both the orders as to the collection, appropriation, utilization of the amount collected from the appellant. The impugned order rejecting refund of the amount of ₹ 3,23,433/- is not sustainable in law - appeal allowed - decided in favor of appellant.
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