9911796707
TMI Blog2013 (11) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... ring today. After disposing the stay application, we proceed to hear the appeal itself. 2. Revenue has filed this appeal against the order of the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the adjudication order insofar as allowing the refund claim. 3. The facts of the case in brief are that the respondents imported Tin Plate plain or misprint sheets-waste, waste/secondary and filed refund claim of Rs.16,17,568/- of 4% of SAD in terms of Notification No. 102/2007-Cus. dated 14.9.2009 as amended. The original authority allowed the refund claim. Revenue preferred an appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the Revenue. Hence the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the following conditions are fulfilled:- (a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible; (c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods, appropriate sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the sale invoice there is a description of 'Tin Sheet, W/W or Sheets' or 'Tin plates defects'. Similarly, the description in the Bill of Entry No. 534622 dated 9.6.2010 was 'Tin Plate Plain or Misprints Sheets -Waste / Waste Secondary & Rejected but the sale invoice shows the description Tin Plate Misprints sheet or Tin Plate defective. On a query from the Bench, the learned counsel submits that Tin Sheet W/W indicates Tin Sheet Waste / Waste as mentioned in the Policy. It is apparent, on a plain reading of the description, that the Bill of Entry indicates waste / rejected and sale invoice showing 'waste and defects' instead of rejected, which are similar in nature. In our considered view such a difference of the description 'rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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