TMI Blog2014 (7) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... r trip does not exceed ₹ 750/- further it is submitted that where the amount exceeds ₹ 750/-, such transportation related to exports and the appellant in any case was eligible for refund in terms of Notification No. 18/09. - Held that:- Appellant would be eligible for the exemption claimed by them and apparently there seems to be something wrong with the quantification of demand, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment per trip does not exceed ₹ 750/-. He also submits that where the amount exceeds ₹ 750/-, such transportation related to exports and the appellant in any case was eligible for refund in terms of Notification No. 18/09. 3. Learned A.R. submits that the appellants have not produced any evidence to support their claims and on this basis only, demands have been confirmed. 4. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey do not deserve any sympathy. 6. After considering the submissions made by both sides and on finding some force in the argument that appellant would be eligible for the exemption claimed by them and apparently there seems to be something wrong with the quantification of demand, we find that this is a case where it cannot be said that appellant has made out a prima facie case entirely in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/- (rupees five lakhs only) and M/s Clariya Steel Marketing Services should deposit an amount of ₹ 3,00,000/- (rupees three lakhs only) within eight weeks and report compliance on 25.06.2014 to the original adjudicating authority who after taking note of the compliance, proceed to adjudicate the matter afresh. Needless to say appellant shall be given reasonable opportunity to present th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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