2008 (6) TMI 497

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..... enue filed this Appeal against the order of Commissioner (Appeals) whereby the adjudication order was set aside and the refund was allowed subject to verification of factor of undue enrichment. 2. After hearing both the sides and on perusal of the record, it is seen that the Adjudicating Authority rejected the refund claim on the ground that the respondents had not challenged the Bill of Ent .....

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..... f B/E No. 637981 dated 14-5-07 where the RSP of the above said model was declared Rs. 27,000/- and the assessing officer had cleared the same. Thus the document was on record at the time of assessment of the present case and it was a mistake in terms of Section 149 of the Customs Act, 1962 and the requirement of the said Section 149 is fulfilled in the case." 4. The learned DR relied upon th .....

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