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2008 (10) TMI 568

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..... vocate, for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - M/s. Vikrant Tyres Ltd., Mysore had filed 4 refund claims in respect of the excess duty paid by them on brass-coated steel tyre cord imported from Belgium and cleared under 4 Bills of Entry. These claims were made on the ground that the interest paid by the claimant and includ .....

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..... documents and the evidence produced by the party. Accordingly, the refund claims were rejected as unsubstantiated. The appeal preferred against the order of the original authority was also dismissed. Hence the present appeal against the appellate Commissioner s order. 2. After hearing counsel for the appellants and learned SDR for the respondent, we note that there had been change of name of th .....

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..... st charges paid by M/s. Vikrant Tyres Ltd. to the suppliers were on account of deferred payment of price of the goods. The original authority, however, refused to recognize the correspondence between M/s. J.K. Industries Ltd. and the suppliers as relevant to the refund claim. The refund claimant was held to have not correlated the evidence with the subject import. Consequently the refund claims ca .....

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..... rges shown in the relevant invoice were paid to the supplier on account of deferred payment of price of the goods and therefore the duty paid thereon was liable to be refunded and (c) that the incidence of duty had not been passed on to any other person and therefore the refund claims were not barred by unjust enrichment. After examining such evidence, the original authority shall pass a speaking .....

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