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2021 (9) TMI 969 - AT - CustomsRejection of refund claim - Mismatch of re-imported defective goods - Seeking amendment in the Bill of Entry - Section 128 A (3) of Customs Act, 1962 - HELD THAT:- Initially the Original Adjudicating Authority had failed to consider the verification report dated 29.04.2015 and ignored the re-examination of goods due to which the Commissioner (Appeals) vide Order of 20.07.2018 had remanded back the matter. Post re-consideration also the proposal in Show Cause Notice has been confirmed and the refund claim of ₹ 1,76,905/- has been rejected on the ground of alleged mismatch of the goods. Commissioner (Appeals) also vide the Order-under-challenge has rejected the appeal holding that appellant has not explained the reason and has not convinced the Department for mismatch of description of goods in the Invoice submitted by the appellant with the check-list of Bill of Entry. Alleged mismatch in description of goods - HELD THAT:- It cannot be denied by the Department nor actually has been denied that it is the invoice of January, 2015 only which was got compared with both said Invoices of 2014. In view thereof the initial findings that the re-examination report did not reveal anything about the description of goods vis-à-vis Invoice No.FACTU 20150005 are apparently wrong on the face of its record. The said findings of Original Authority have been confirmed in verbatim by Commissioner (Appeals) vide the Order-under-challenge. Accordingly, it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. Since the refund claim has been rejected only on ground of alleged mismatch which Departments own reports falsifies, the appellant is held entitled for the impugned refund - appeal allowed - decided in favor of appellant.
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