TMI Blog2015 (5) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... he first appellant authority should have disposed of this appeal on its merit. Be that as it may, since the issue involved in this case needs to be factually verified from the records as to the claim of the appellant that they have borne the incidence of duty, we set aside the impugned orders and remand the matter back to the adjudicating authority to reconsider the refund application afresh. We d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Customs (Import) on the ground that the refund claim of the said amount has been filed by one M/s. Noble Natural Resources India Private Ltd., Kutch against the very same Bill of Entry and the said rfund claim has been disposed of by an Order-in-Original dt. 19.6.2013 of rejection, hence refund claims filed by the appellant were unprocessed and returned to them. Against such an order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the entire Order-in-Appeal is totally misdirected as it is considering the appeal filed by this appellant as an appeal filed by M/s. Noble Natural Resources India Private Ltd. against Order-in-Original dt. 19.6.2013; which is an incorrect findings and appellant is not in appeal against said Order-in-Original dt. 10.6.2013. He would submit that they have got enough evidence to show that they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs (Import) could have done, is to consider the appellant's case on the merits and should have passed a speaking order. 6. We also find that the first appellate authority has totally misdirected himself in recording a finding in respect of an Order-in-Original which was not in appeal before him nor aggrieved party in that case had filed an appeal. In our view, the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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