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2024 (4) TMI 28 - CESTAT CHENNAIRefund of Special Additional Duty of Customs paid - denial of refund on the ground that goods described in the Bills of Entry are not the goods which have been sold as per invoices produced by the appellant - HELD THAT:- The original authority has misconceived that since the goods have been imported by appellant’s Branch at Hyderabad, the goods have to travel upto Hyderabad and then be delivered to the customer at Sivakasi. A person who is in Mumbai, Hyderabad or any other place in India can import goods at Chennai port. It is not necessary that the goods have to come back to the said customer at Mumbai or Hyderabad and then be delivered to the customer to whom the goods are to be sold. The importer can make arrangements to deliver the goods to the customer from the port itself. This being so, the assumption made by the original authority that it is impossible for the goods to travel upto Hyderabad and then be delivered to the buyer at Sivakasi, is highly erroneous. The invoices are raised by the importer appellant which is the Hyderabad Branch. The rejection of refund claims is without any factual basis. The impugned order to the extent of rejecting the refund claims in respect of two Bills of Entry and the invoice Nos.157 & 158/2013 requires to be set aside - Appeal allowed.
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