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2015 (10) TMI 200 - CESTAT BENGLALORE

2015 (10) TMI 200 - CESTAT BENGLALORE - TMI - 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 cub .....

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ellants Decided in favour of assesse. - Appeal(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 .....

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ll the appeals are taken together and a common 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. Fo .....

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16:1.8027. 3. The very same issue had already 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. .....

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ence Officer - 3 (Rapid Action) Dept. of Commercial 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. .....

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