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2015 (11) TMI 1080 - AT - CustomsDenial of refund claim - Project Import - Claim of concessional rate of duty - the appellant in being pressure to complete the project in time, deposited the duty and cleared the goods. Subsequently, the appellants were received the sanction and requirement etc., preferred the claim of refund for the excess duty paid - Held that:- Commissioner (Appeals) failed to exercise jurisdiction against same. The learned Commissioner (Appeals) has only raised the doubt which are in the nature of summarize and has not brought out any finding on record, on which setting aside of the orders sanctioning refund can be justified. Therefore, the impugned order of the Commissioner (Appeals) is set aside. Accordingly, the appeal of the assessee is allowed and appeal of the Revenue is dismissed. It is also held that less charge memo dated 7.2.2005 is clearly time barred. - Decided in favour of assessee.
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