TMI Blog2010 (11) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim of the excess duty paid by them at the time of clearance of their import consignment. 2. The facts of the case are that the appellant imported a consignment of 47 packets of Bearing Components and filed the bill of entry as per invoice and paid the duty on the same. At the time of clearance of those goods, the appellant found that 10 packets of Bearing are missing, same was repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 120) E.L.T. 285 (S.C.)] Against the said denial of refund claim on the above mentioned ground the appellant is in appeal before this Tribunal. 3. Shri S. Narayanan the learned Advocate appearing on behalf of the appellant and submitted that in the case it is not disputed that the appellant has paid the duty on the items mentioned in the bill of entry as per invoice raised by their foreign suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai reported in 2007 (216) E.L.T. 397 (Tri. - Chennai) and Commissioner of C.Ex. Nhava Sheva v. Crest Chemicals reported in 2009 (244) E.L.T. 361 (Tri.-Mumbai). He also relied on Bansal Alloys Metals Pvt. Ltd. v. Commissioner of Cus., Amritsar reported in 2009 (240) E.L.T. 483 (P H). 4. On the other hand the learned DR reiterated the impugned order. 5. Heard and considered. 6. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Bansal Alloys Metals Pvt. Ltd. reported in 2009 (240) E.L.T. 483 (P H) the Hon ble High Court has held that in the case when there is a examination report that goods imported were less in weight than shown in the bill of entry, the appellant is entitled for refund claim. Further in the case of Crest Chemicals (supra) this Tribunal has considered that as per Section 149 of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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