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E. Oriental Timbers Versus Commissioner of Customs, Cochin

2015 (10) TMI 200 - CESTAT BENGLALORE

Conversion of quantity of timber logs – Hoppus Ton to cubic meter – Timber logs were imported in Hoppus Ton whereas sales were made in cubic meter – Appellants had discharged Special Additional Duty at time of importation and after selling in domestic market on payment of VAT, they filed refund claims for amount of SAD paid by them as per Notification No. 102/2007 – Authorities reduced refund claim of appellant while adopting conversion at 1.8027 cubic meter – Whether authorities were justified .....

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al(s) Involved: C/1574/2011-SM, - Final Order Nos. 20671-20711 / 2015 - Dated:- 11-3-2015 - SHRI B.S.V. MURTHY, J. For The Appellant : Mr. M. Balagopal, Advocate For The Respondent : Mr. N. Jagdish, Mr. Pakshi Rajan & Mr. Mohd Yusuf, AR Per : B.S.V. MURTHY C/1575/2011-SM, C/1576/2011-SM, C/1577/2011-SM, C/1578/2011-SM, C/1579/2011-SM, C/1580/2011-SM, C/1585/2011-SM, C/1586/2011-SM, C/1587/2011-SM, C/1588/2011-SM, C/1589/2011-SM, C/1590/2011-SM, C/1591/2011-SM, C/1592/2011-SM, C/1593/2011-SM, .....

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order is passed. 2. The issue involved is the conversion of quantity in Hoppus Ton into cubic meter and vice versa. In all these cases, timber logs were imported in Hoppus Ton whereas the sales were made in cubic meter. Appellants had discharged Special Additional Duty at the time of importation and after selling in the domestic market on payment of VAT, they filed refund claims for the amount of SAD paid by them as per Notification No. 102/2007. For conversion of Hoppus Ton quantity of timber .....

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come up before this Tribunal and this Tribunal had passed a detailed order on this issue in the case of Commissioner of Customs, Mangalore Vs. Royal Timbers [2014 (313) E.L.T. 305 (Tri.-Bang.)]. There is a slight difference between the facts in the case of Royal Timbers and the case of present cases. In the case of Royal Timbers, the refund was sanctioned and subsequently demand was raised considering that the refund had been erroneously sanctioned. In these cases while sanctioning the refund it .....

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rcial Taxes, Ernakulam at Edappally. These proceedings were taken up consequent to writ petition filed by the timber traders before the Hon ble High Court of Kerala who directed a physical verification to be conducted in the presence of timber dealer and their clearing agents and the physical verification revealed that the quantity by adopting the formula of the timber traders came to 98.760m3 which was found on physical verification to be 97.770m3. If the international formula was to be adopted .....

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