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2016 (7) TMI 655

Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority rejected the rebate claims filed by the applicant on the ground that the declaration given at Sr.No.3(a)(b) & (c) is incomplete. - Held that:- Commissioner (Appeals) has given detailed findings with regard to factual aspect of each AREs-1 and observed that there has been mismatch in details given in AREs-1 and Shipping Bill with regard to quantum of duty/quantity of goods. Such detailed factual findings have not been controverted in grounds of Revision Application by means of any factual submission, duly supported by any relevant documentary evidences. Under such circumstances, the conclusion of appellate authority, based on such incontrovertible factual observation required to be acceded to. - Revision application dismissed - Decided against the applicant.


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