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2016 (3) TMI 191 - CESTAT CHENNAI

2016 (3) TMI 191 - CESTAT CHENNAI - TMI - Denial of refund - Period of limitation - Whether to be applied or not when Notification No.102/2007-Cus. dated 14.9.2007 grants refund of the additional duty of customs to counterbalance the sufferings of the importer - Held that: limitation shall be examined at the time of examination of the result of the enquiry.

Denial of refund - Subject to fulfillment of the conditions of the Notification - Sale through consignment agent - Held that: the .....

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is submission on behalf of the appellant that the manual invoices issued and computerized invoices issued have not caused prejudice to Revenue. It is strange that for the self-same transaction two invoices were issued. One was manual and the other was computerized. Reason of such issuance remained unexplained. Therefore, Revenue is directed to cause enquiry to satisfy the reason why manual invoices and computerized invoices were issued for the self-same transaction. Consequent upon enquiry, resu .....

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