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M/s Souza Sifang Agro Engineering Pvt Ltd Versus Commissioner of Customs (Export) , Chennai

2016 (3) TMI 191 - CESTAT CHENNAI

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 b .....

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nquiry whether the consignment agent has sold the goods of the appellant through the invoices concerned. If so, the appellant cannot be denied of the refund subject to fulfillment of the conditions of the Notification. - Matter remanded back to compl .....

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hat 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 re .....

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llant and the controversy emanating from para 4 of the adjudication order shall be resolved. 2. So far as the issue of limitation raised by Revenue is concerned, learned counsel says that the limitation shall not be questioned for no provision in law .....

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Commissioner of Customs, New Delhi - 2014 (304) ELT 660 (Del.). 3.Revenue says that limitation shall be applied following the decision of Hon'ble High Court of Delhi in the case of Principal Commissioner of Customs Vs. Riso India Pvt. Ltd. - 201 .....

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