TMI Blog2015 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... en paid by the appellant on WMT basis, without deducting the moisture content. Thus, I am of the opinion that the goods actually not exported, should not suffer the duty liability, and accordingly, the excess paid duty will be eligible for refund. Further, I find that the contract entered into between the parties clearly stipulates that duty or tax levied in the country of origin shall be to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed six nos. of applications; seeking stay of operation of the impugned Order-in-Appeal Nos. 451 to 456/2013-Cus. (B), dated 28-11-2013, passed by the Commissioner of Customs (Appeals), Bangalore. 2. The brief facts of the case are that the appellant is an exporter of Iron ore fines and exported the said goods to the overseas buyers as per the contractual norms. The Shipping Bills were pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the records. I find that the purchase contract entered between the parties has prescribed that payment shall be made on the basis of DMT quantity of the goods. It is an admitted fact that the duty has been paid by the appellant on WMT basis, without deducting the moisture content. Thus, I am of the opinion that the goods actually not exported, should not suffer the duty liability, and accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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