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2015 (3) TMI 161 - CESTAT CHENNAIDenial of refund claim - Notification No.102/2007-Cus. dated 14.09.2007 as amended by Notification No.93/2008, dated 01.08.2008 read with Boards Circular No.6/2008-Cus. dated 28.04.2008 and 16/2008-Cus. dated 13.10.2008 - Held that:- Tribunal in the case of Shri Ram Impex India (P) Ltd. (2013 (11) TMI 1354 - CESTAT CHENNAI) rejected the appeal filed by the Revenue - Authorised Representative for the Revenue disputed the payment of VAT, which was not disclosed in the agreement. We find that the Commissioner (Appeals) proceeded on the basis of Chartered Accountant’s Certificate that the incidence of duty was borne by the respondent. Revenue has not disputed the authenticity of the Chartered Accountant’s Certificate in their appeal. It is noted that the Commissioner (Appeals) has already directed the lower authority to verify the evidences submitted by the appellant. In view of that, we do not find any reason to interfere with the order passed by the Commissioner (Appeals) - Decided against Revenue.
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