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2023 (7) TMI 777 - AT - CustomsRefund of SAD - revenue under the belief that the item imported by them i.e. industrial betel is not same as edible Betel denied the refund claim - time limitation - HELD THAT:- There are details reasons given in the impugned order about the item imported and the items sold by the Baburam Harichand being the same. The co-relation between the imported goods and the goods sold by Baburam Harichand has not been contested by the revenue. The revenue appeal does not counter any arguments given by the Commissioner (Appeals). In view of the above, we do not find any merit in the appeal filed by the revenue and the same are dismissed. Time limitation - HELD THAT:- Baburam Harichand (respondent) has filed appeal against rejection of the refund claim on the ground of limitation. They have asserted that they had filed claim within limitation and produced prop thereof. A perusal of the appeal filed by the Baburam Harichand shows that at page 37 they have enclosed challan of payment of duty, indicating date of payment as 10.02.2011 in Appeal No. C/11729/2014 and similarly some evidence were given in Appeal No. C/11730/2014. It is notice that this evidence has not been examined by the Commissioner (Appeals). The appeals filed by the Baburam Harichand are allowed by way of remand to Commissioner (Appeals) to examine the evidence produced by the appellant. The appeals filed by the revenue are dismissed and the appeals filed by Baburam Harichand are allowed by way of remand.
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