Home Case Index All Cases Customs Customs + AT Customs - 2009 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 396 - AT - CustomsRebate- The Assessee have fraudulently claimed excess rebate amount of Rs.60,432/- on the excisable goods exported by them during the period from January 2006 to January 2007 (as detailed in Annexure I) by claiming rebate of duty paid on CIF (Cost + Insurance + Freight) value instead of FOB (Free on Board) Value. This appeal is filed by the Revenue. Commissioner (Appeals) held that, if an assessee discharges the duty liability on the value which is higher than the value and if the said assessment is not challenged by the revenue on the duty paying documents subsequently in an appeal whereby rebate has been sanctioned, the assessment cannot be called on for the correctness. Held that- not find any reason for interference with the impugned order. Thus, the impugned order is correct and does not suffer from any infirmity. Appeal filed by the Revenue is rejected.
|